El tapatio purchased restaurant furniture on september 1, 2018, for $31,000. residual value at the end of an estimated 10-year service life is expected to be $4,600. calculate depreciation expense for 2018 and 2019, using the straight-line method, and assuming a december 31 year-end.

Depreciation expense for 2018 was $880

Depreciation expense for 2019 was $2,640

Explanation:

The company uses straight-line depreciation method, Depreciation Expense each year is calculated by following formula:  

Annual Depreciation Expense = (Cost of furniture − Residual Value )/Useful Life = ($31,000-$4,600)/10 = $2,640

Depreciation Expense per month = $2,640/12 = $220

Depreciation Expense for 2018 (from September 1, 2018 to December 31, 2018) = $220 x 4 = $880

Depreciation Expense for 2019 = $2,640

the first successful, urban blues recording, selling more than 75,000 copies, was made in year 1920.

mamie smith recorded the first commercially successful example of the urban blues,   with the recording of “crazy blues”."crazy blues" was recorded on august 10, 1920, in new york city. within a month of the release of “crazy blues” it had sold 75,000 copies.