Question: Computing and Recording Partial-Year Double-Declining-Balance Depreciation Calculate the amount of double-declining-balance depreciation to report during the year ended December 31, 2009, for a machine that was purchased at a cost of $33,000 on September 1, 2009. The machine has an estimated residual value of $3,000, and has an estimated useful life of five years. Round to the nearest dollar. Prepare the journal entry to record the depreciation.