Calculate straight-line, diminishing-balance and units-of-production depreciation. (LO4) Tops Ltd purchased a new machine on 1 October 2022 at a cost of $228 000. The entity estimated that the machine has a residual value of $28 000. The machine is expected to be used for 40 000 working hours during its 10-year life. Assume a 31 December yearend. Required Calculate the depreciation expense using the following methods in the year indicated: (a) the straight-line method for 2022 and 2023. (b) the diminishing-balance method using double the straight-line rate for 2022 and 2023. (c) the units-of-production method for 2022, assuming the machine usage was 1800 hours.