A machine costing $210,800 with a four-year life and an estimated $18,000 salvage value is installed in Luther Company's factory on January 1. The factory manager estimates the machine will produce 482,000 units of product during its life. It actually produces the following units: year 1,121,900; year 2,122,800; year 3, 121,100; and year 4, 126,200. The total number of units produced by the end of year 4 exceeds the original estimate-this difference was not predicted. (The machine must not be depreciated below its estimated salvage value.) Required: Compute depreciation for each year (and total depreciation of all years combined) for the machine under each depreciation method. (Round your per unit depreciation to 2 decimal places.) At year-end (December 31), Chan Company estimates its bad debts as 0.50% of its annual credit sales of $892,000. Chan records its Bad Debts Expense for that estimate. On the following February 1, Chan decides that the $446 account of P. Park is uncollectible and writes it off as a bad debt. On June 5, Park unexpectedly pays the amount previously written off. Prepare the journal entries of Chan to record these transactions and events of December 31, February 1, and June 5