DBQ Company purchased a machine on July 1, Year 1 for \$60,000. The company estimated a five year useful life and \$8,000 residual value. If the company uses the double-declining-balance method for depreciation, what will be the amount of accumulated depreciation on December 31, Year 2?

DAB Company purchased a machine on November 1, Year 1 for \$12,000. DAB estimated that the machine could produce 60,000 units over its useful life and would be worth \$2,000 as scrap. During Year 1, DAB produced 3,000 units. During Year 2, DAB produced 12,000 units. During Year 3, DAB produced 9,000 units. If DAB uses the units-ofproduction method for depreciation, what would be the net book value of the machine at the end of Year 2?