Blossom Company purchased equipment on March 31, 2021, at a cost of $312,000. Management is considering the merits of using the diminishing-balance or units-of-production method of depreciation instead of the straight-line method, which it currently uses for other equipment. The new equipment has an estimated residual value of $8,000 and an estimated useful life of either four years or 80,000 units. Demand for the products produced by the equipment is sporadic so the equipment will be used more in some years than in others. Assume the equipment produces the following number of units each year: 15,000 units in 2021: 20,600 units in 2022; 19.400 units in 2023; 20,000 units in 2024; and 5,000 units in 2025. Blossom has a December 31 year end. (a) Prepare separate depreciation schedules for the life of the equipment using: (Round depreciation per unit to 2 decim, places, eg. 5.28 and final answers to O decimal places, eg. 5,275.) Straight-line method: Year Depreciable. Amount Depreciation Expense Accumulated Depreciation Carrying Amount 2021 $ 2022 2023 2024 2025 $ Opening Year Carrying Amount Depreciation Expense Accumulated Depreciation $ 2021 $ 2022 2023 2024 2025 Units-of-production method: $ Carrying Amount Units-of-production method: Year Units-of-Production 2021 2022 2023 2024 2025 $ Depreciation Expense Accumulated Depreciation Carrying Amount $