A machine which cost $500,000 is acquired on January 1, 2017. Its estimated salvage value is $50,000 and its expected life is eight years. (expected life in units of activity is 200,000 units) (1) Calculate depreciation expense for 2017 and 2018 by each of the following methods, showing the figures used. (a) Straight line rate (b) Double-declining balance (c) Sum-of-the-years'-digits (d) Units of activity, if the machine produced 30,000 units in 2017 and 50,000 units in 2018. (2) At the end of 2018, which method results in the larger accumulated depreciation amount?