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Last picture of part b is tge question, rest is solved. please give correct answers for both a and b part. please

Tom's Topiaries owns machinery for moving and delivering plants to its customers. The recorded cost of the machinery is $45,000. It is estimated that the machirgery will be able to move 120,000 plants over its life. The company depreciates the machinery using units-of- production depreciation over a useful life of twelve years and an estimated residual value of $4.000. In the first year of operation, the machinery moved and delivered 11,000 plants. The amount that will be charged for this year's depreciation will be $3.000 $3,417 $3,758 $4,125 Cullumber Company purchased equipment on March 31, 2021, at a cost of $236,000. Management is considering the merits of using the diminishing-balance or units-of-production method of depreciation instead of the straight-line method, which it currently uses for other equipment. The new equipment has an estimated residual value of $4,000 and an estimated useful life of either four years or 80.000 units. Demand for the products produced by the equipment is sporadic so the equipment will be used more in some years than In others. Assume the equipment produces the following number of units each year: 14,600 units in 2021: 20,200 units in 2022 20.200 units in 2023:20,000 units in 2024; and 5,000 units in 2025. Cullumber has a December 31 year end Prepare separate depreciation schedules for the life of the equipment using: (Round depreciation per unit to 2 decimal places, 0.8.5.28 and final answers to 0 decimal places, e.g. 5,275.) Straight-line method: Depreciable Amount Year Depreciation Expense Accumulated Depreciation Carrying Amount $ 236000 2021 236000 43500 43500 199500 $ $ $ 2022 192500 58000 101500 114500 2023 134500 50000 159500 76500 76500 58000 317500 2024 18500 100 14500 2025 232000 000 Double-diminishing-balance method: Opening Carrying Amount Depreciation Expense Accumulated Depreciation Carrying Amount Year $ 2236000 2021 236000 88500 88500 $ 147500 $ $ $ 2022 147500 73750 162250 73750 2023 73750 36875 199525 36875 2024 36875 1843 21563 18-30 2025 18438 1043 232000 000 Units-of-production method: Year Units-of-Production Depreciation Expense Accumulated Depreciation Carrying Amount 236000 2021 14600 $ 2040 $ 42340 193600 2022 20200 58580 100920 135080 2023 20200 58580 159500 76500 2024 30000 58000 217500 18500 2025 500 14500 222000 1000 Compare the total depreciation expense and accumulated depreciation under each of the three methods over the life of the equipment (Round answers to decimal places, eg. 5,275.) Double-Diminishing Balance Straight-Line Units-of-Production Total depreciation expense Accumulated depreciation