A machine costing $257,500 with a four-year life and an estimated $20,000 salvage value is installed in Luther Company's factory on January 1 . The factory manager estimates the machine will produce 475,000 units of product during its life. It actually produces the following units: 220,000 in the first year, 124,600 in the second year, 121,800 in the third year and 15,200 in the fourth year. The total number of units produced by the end of year four exceeds the original estimate-this difference was not predicted. (Note: The machine must not be depreciated below its estimated salvage value). Required: a. Prepare a table with the following column headings and compute depreciation for each year and total accumulated depreciation for the machine under each depreciation method: Straight-Line Depreciation Method, Double-Declining Balance Depreciation Method and the Unitsof-Production Depreciation Method