The install cost of a new computerized controller was $65,000. Calculate the depreciation schedule by year assuming a recovery period of 5 years and using the appropriate MACRS depreciation percentages given in Table on page 117.


Classify the following changes in each of the accounts as either an inflow or an outflow of cash. During the year (a) marketable securities increased, (b) land and building decreased, (c) accounts payable, increased, (d) vehicles decreased, (e) accounts receivable increased, and (f) dividends were paid.

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