Big Rock Manufacturing (BRM) installed equipment in its factory at a cost of $300,000 on July 1,2022 . The equipment has an estimated useful life of five years or a total of 200,000 units with a $30,000 residual value. BRM's year end is December 31 and adjusting entries are done annually. The original plan was to produce approximately the same number of units per year but the actual production was: 202245,600 units; 202356,900;202429,100 units; 202547,300 units; and 202621,100 units. Calculate the depreciation expense using the Straight-Line depreciation method for 2022 and 2023. For 2022: A For 2023: Prepare an acjusting journal entry to record depreciation for the year 2024 using your calculation for the Straight-Line depreciation method above. Dr