1. Stating the problem: We need to find the accumulated depreciation for 3 years of a television set costing 3850 with a salvage value of 650, using the declining balance depreciation method and a useful life of 5 years. 2. Calculate the depreciation rate: The declining balance method uses a constant depreciation rate which is typically double the straight-line rate for double declining balance. The straight-line rate is $\frac{1}{5} = 0.2$ or 20%. 3. Double declining balance rate: $0.2 \times 2 = 0.4$ or 40% per year. 4. Calculate depreciation and book value year by year: - Year 1 depreciation: $3850 \times 0.4 = 1540$ - Year 1 book value: $3850 - 1540 = 2310$ - Year 2 depreciation: $2310 \times 0.4 = 924$ - Year 2 book value: $2310 - 924 = 1386$ - Year 3 depreciation: $1386 \times 0.4 = 554.4$ - Year 3 book value: $1386 - 554.4 = 831.6$ 5. Check for salvage value: The book value after 3 years is 831.6 which is above salvage value 650, so no adjustment is needed. 6. Calculate accumulated depreciation: Sum of yearly depreciation for 3 years is $1540 + 924 + 554.4 = 3018.4$ Final answer: The accumulated depreciation for 3 years using the declining balance method is **3018.4**.