3. Yoona Company purchased equipment for P304,000 on October 1, 2019. It is estimated that the equipment will have a useful life of 8 years and a residual value of P16,000. Estimated production is 40,000 units, and estimated working hours are 20,000. During 2019, Yoona uses the equipment for 525 hours, and the equipment produces 1,000 units. Instructions Compute depreciation expense under each of the following methods. Yoona is on a calendar-year basis ending December 31. a. Straight-line method for 2019. b. Activity method (units of output) for 2019. c. Activity method (working hours) for 2019. d. Sum-of-the-years'-digits method for 2021. d. Double-declining-balance method for 2020. 4. SooYoung Industries presents you with the following information. Description Date Cost Purchased Residual Life in Depreciation Value Years Method Accumulated Depreciation Depreciation for 2020 to 12/31/19 Machine A 2/12/18 P159,000 P16,000 10 (a) P37,700 (b) Machine B 8/15/17 (c) 21,000 5 SL DDB (d) Machine C 7/21/16 88,000 28,500 8 DDB (e) (f) Machine D 10/12/(g) 219,000 69,000 5 SYD 70,000 (h) Instructions Complete the table for the year ended December 31, 2020. The company depreciates all assets using the half-year convention. (Find a to h)