Martin Company purchases a machine at the beginning of the year at a cost of $76,000. The machine is depreciated using the straight-line
method. The machine's useful life is estimated to be 4 years with a $9,000 salvage value. Depreciation expense in year 4 is:

Depreciation expense for year 4 = $16,750

Explanation:

We know,

Depreciation expense under the straight-line  method = (Cost price - Salvage value) ÷ Useful life

We know that the depreciation expense under the straight-line  method is always equal over the useful life.

Given,

The cost price of a machine = $76,000

Salvage value = $9,000

Useful life = 4 years

Therefore,

Depreciation expense for year 4 = ($76,000 - $9,000) ÷ 4 years

Depreciation expense for year 4 = $67,000 ÷ 4 years

Depreciation expense for year 4 = $16,750

loess contribute to the flooding of rivers by providing the silt that is washed into rivers and constantly raises the bed of the rivers. this elevation above the surrounding flood plains and dams allow the river to overwhelm the dams and flood thousand of square miles of neighboring flood plains.