Answer:
$18,002.88
Step-by-step explanation:
Depreciation Expense = 2 × SLDP × BVSLDP
Where,
SLDP = 100 ÷ Number of useful life
Therefore,
SLDP = 100 ÷ 6
= 16.67 %
2018
Depreciation Expense = 2 × 16.67 % × ($36,000 - $3,600)
= $10,802.16
2019
Depreciation Expense = 2 × 16.67 % × ($36,000 - $3,600 - $10,802.16)
= $7,200.72
Accumulated Depreciation at the end of 2019 :
Accumulated Depreciation = $10,802.16 + $7,200.72
= $18,002.88