In recent years, Ahaa Delivery purchased three used vans. Various depreciation methods were selected for each van. Information concerning the van is summarized below:
Van
Purchase
day
Cost
Residual
Value
Useful Life in
years
Depreciation
Method
1
1/1/20X0
$155,000
$5,000
Straight-line
2
1/1/20X0
$280,000
$30,000
Declining-Balance
3
1/1/20X1
$120,000
$5,000
Units-of-activity
4
1/7/20X0
$180,000
$20,000
Declining-Balance

For the declining-balance method, the company uses the double-declining rate.
For the units-of-activity method, total miles are expected to be 210,000. Actual miles of use in the first 2 years were 20X1, 55,000; and 20X2, 40,000
Required:
Compute the amount of accumulated depreciation on each van at December 31, 20X2.