?

On January 1, year 1, Bray Company purchased for
$240,000 a machine with a useful life of ten years and no salvage
value. The machine was depreciated by the double-declining
balance method and the carrying amount of the machine was
$153,600 on December 31, year 2. Bray changed to the straightline
method on January 1, year 3. Bray can justify the change.
What should be the depreciation expense on this machine for the
year ended December 31, year 3?