At the beginning of the fiscal year, Hughes Rental Service buys a new machine for $136,500. The machine has an estimated life of ten years (870,000 units) and an estimated salvage value of $24,000. Required: Using the following three methods, calculate for the first five years depreciation of the machine, the accumulated depreciation at the end of each year, and the ending book value of the machine for each year (round answers to the nearest dollar). a) Straight-line method b) Double-declining-balance method