Ace Manufacturing, Ince. purchased a new piece of manufacturing equipment at a total acquisition cost of $3,000,000 on January 4 of the current year. The firm estimates that the equipment has a useful life of 10 years or 13,250,000 units of output and a residual value of $350,000 at the end of its useful life. The following schedule indicates the actual number of units output with the machine per year:

Year	Units of output	Year	Units of Output
1	1,600,000	6	1,300,000
2	1,600,000	7	1,200,000
3	1,500,000	8	1,200,000
4	1,500,000	9	1,100,000
5	1,300,000	10	1,100,000

A. Determine the depreciation expense and end of the year book vale for the first four years of the asset's life for the equipment under each of the following methods:

1. Straight line
2. Double declining balance
3. Units of output

B. If the equipment is sold for $1,800,000 at the end of the fourth year, what is the gain or loss that the company would recognize under each of the depreciation methods from part A?