The end of the accounting period is May 15.

May 2 Furniture & Fixtures 45,750
Furniture & Fixtures 38,000
Store Equipment 75,000
May 3 Store Equipment 26,000

Adjust the Depreciation Expense for the following:
Furniture & Fixtures (estimated useful life of 5 years; salvage value 5,000)
Store Equipment (estimated useful life of 5 years; salvage value 10,000)

You need to calculate depreciation for 1/2 of a month. Also to compute this you will need to know what depreciation method to use in addition to the information already provided.