P11.2B (LO 1,2) (Depreciation for Partial Periods-SL, Act., SYD, and DDB) The cost of equipment purchased by Sharks, Inc., on April 1, 2020, is $120,000. It is estimated that the machine will have a $6,000 salvage value at the end of its service life. Its service life is estimated at 6 years; its total working hours are estimated at 28,500; and its total production is estimated at 380,000 units. During 2020, the machine was operated 3,500 hours and produced 43,000 units. During 2021, the machine was operated 5,200 hours and produced 58,000 units. Instructions Compute depreciation expense on the machine for the year ending December 31, 2020, and the year ending December 31, 2021, using the following methods. (a) Straight-line. (b) Units-of-output. (c) Working hours. (d) Sum-of-the-years'-digits. (e) Declining-balance (twice the straight-line rate) 
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