A) S. Products Company purchased a machine for $39,000 on July 1, 2012. The company intends to deprecinte it over 4 years using the double-declining balanse method, Salvago value is $3,000. In 31/12/2013 after recorded Depreciation for the year the company decided to change its method from double declining mortiod to und of activities method with the same base and estimated 637500 units to produce during 2014 the company produce 120,000 units Required: Journalize all entries on 31/12/20142 b) on April 1, 2012, S. Products Co. purchased new machinery for $300,000. The machinery has an estimated uschul life of five years, and depreciation is computed by the sum-of-the-years'-digits method. Required: Journalize all entries on 31/12/2014