a. Straight-Line Method (SL): b. Units-of-Production Method (UOP): Depreciation Expense for Each Year: Depreci-ationDEPR.ACCUM.Rate=EXPENSEDEPR.=$$=$=$$=$$=$$Total=$6,60,000 *The total depreciation must equal the cost - residual value, $60,000. a. Straight-Line Method (SL): b. Units-of-Production Method (UOP): Depreciation Expense for Each Year: Depreci-ationDEPR.ACCUM.Rate=EXPENSEDEPR.=$$=$=$$=$$=$$Total=$6,60,000 *The total depreciation must equal the cost - residual value, $60,000