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On July 1st, Hartford Construction purchases a bulldozer for $228,000. The equipment has a 9 year life with a residual value of $16,000. Hartford uses units-of-production method depreciation and the bulldozer is expected to yield 26,500 operating hours.
(a) Calculate the depreciation expense per hour of operation.
(b) The bulldozer is operated 1,250 hours in the first year, 2,755 hours in the second year, and 1,225 hours in the third year of operations. Journalize the depreciation expense for each year.
Zygote
The earliest developmental stage of an embryo, formed when a sperm cell fertilizes an egg cell, which then begins to divide and grow.
Germinal Period
The initial two weeks of prenatal development following conception, characterized by rapid cell division and the beginning of cell differentiation.
Implantation
The process by which a fertilized egg attaches to the lining of the uterus to begin pregnancy.
Uterine Wall
The muscular layer lining the uterus, which thickens during the menstrual cycle and pregnancy.
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