A machine costing $70,000 with a four-year bife and an estimated $5,000 salvage value is installed in Luther Company's factory on January 1, 2022. The factory manager estimates the machine will produce 600,000 units of product durine its life accordine to this schedule: 90,000 in Year 1, 270,000 in Year 2, 120,000 in Year 3, 120,000 in Year 4, Complete Journal Entry for Units of Production Depreciation in YEAR 1 (2022) Use the Units of Production method to prepare a full depreciation schedule (Please show all calculations) Units of Production Depreciation