What would be the tax proration using the prior year's taxes of $2600 as a basis for a closing that occurs on March 1 in a non-leap year? Using the 365-day method with the buyer owning the day of closing, calculate the proration.

Warren company plans to depreciate a new building using the double declining-balance depreciation method. the building cost $870,000. the estimated residual value of the building is $57,000 and it has an expected useful life of 20 years. assuming the first year's depreciation expense was recorded properly, what would be the amount of depreciation expense for the second year?