Answer:
$36
Explanation:
The computation of the accumulated depreciation using the straight-line method is shown below:
= (Purchase value of new bulldozer - residual value) ÷ (estimated useful life)
= ($108 - $0) ÷ (6 years)
= ($108) ÷ (6 years)
= $18
Since the depreciation expense is $18 per year but to find out the accumulated depreciation we have to multiplied it by 2 years i.e
= $18 × 2 years
= $36
