Blossom Productions Corp. purchased equipment on March 1, 2018, for $ 75,000. The company estimated the equipment would have a useful life of three years and produce 12,000 units, with a residual value of $ 7,600. During 2018, the equipment produced 4,900 units. On November 30, 2019, the machine was sold for $ 19,000 and had produced 5,700 units that year.

a. Record all the necessary entries for the years ended December 31, 2018, and 2019, using the following depreciation methods: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round the depreciation rate in the double-diminishing-balance method to the nearest whole percent, e.g. 43% and round depreciation per unit in the units-of-production depreciation method to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 5,275.)

Nov. 30

(1) Straight-line

Date	Account Titles and Explanation	Debit	Credit
2018
Mar. 1
Dec. 31
2019
Nov. 30
	(To record depreciation expense)
Nov. 30
	(To record the sale of machine)

(2) Double-diminishing-balance

Date	Account Titles and Explanation	Debit	Credit
2018
Mar. 1
Dec. 31
2019
Nov. 30
	(To record depreciation expense)
Nov. 30
	(To record the sale of machine)

(3) Units-of-Production

Date	Account Titles and Explanation	Debit	Credit
2018
Mar. 1
Dec. 31
2019
Nov. 30
	(To record depreciation expense)
Nov. 30
	(To record the sale of machine)