Net income for Parton Company for 2014 includes the effect of the following transactions involving the sale of fixed assets: 
Purchases of fixed assets during 2014 amounted to $340,000.The Accumulated Depreciation account increased $40,000 during 2014.How much was depreciation expense for 2014?
Definitions:
Negatively Related
Negatively Related indicates a relationship where one variable increases while the other decreases, or vice versa, showing an inverse correlation.
Extrinsic Motivation
Motivation driven by external rewards such as money, praise, or avoiding negative consequences, rather than intrinsic satisfaction.
Intrinsic Motivation
A driving force that inspires individuals to engage in activities for their own sake, due to the personal satisfaction or pleasure they derive, rather than for external rewards.
Performance
Performance is the act of carrying out a task or function, often measured against preset known standards of accuracy, completeness, cost, and speed.
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