On January 1. 1979, the Central Production Company acquired a new turret lathe for \(\$ 36.000\). It was estimated to have a useful life of 4 years and no salvage value. The company closes its books annually on December 31. Indicate the amount of the depreciation charge for each of the 4 years under:

a: The straight-line method.

b The declining-balance method at twice the straight-line rate.

c: The sum-of-the-years'-digits method.

d Assume now that the lathe was acquired on April 1, 1979. Indicate the amount of the depreciation charge for each of the years 1979-1983, using the sum-of-the-years'-digits method. (Hint: Depreciation charges for a year, however they are determined, are allocated on a straight-line basis to periods within

a. year.)