Calculate the amount of depreciation expense that Blue Spruce should record for Machine B each year of its useful life under the following assumptions. (Round depreciation cost per unit to 2 decimal places, es. 12.25. Round final answers to 0 decimal places, eg. 2,125.) (1) Blue Spruce uses the straight-line method of depreciation. (2) Blue Spruce uses the declining-balance method. The rate used is twice the straight-line rate. (3) Blue Spruce uses the units-of-activity method and estimates that the useful life of the machine is 112,000 units. Actual usage is as follows: 2022,45,500 units; 2023,32,500 units; 2024,19,500 units; and 2025,14,500 units. Depreciation Expense Straight- line method Declining- balance method Units-of- activity method On January 1, 2022, Blue Spruce Company purchased the following two machines for use in its production process. Machine A: The cash price of this machine was $56,500. Related expenditures also paid in cash included: sales tax $2,550. shipping costs $100, insurance during shipping $50, installation and testing costs $90, and $200 of oil and lubricants to be used with the machinery during its first year of operations. Blue Spruce estimates that the useful life of the machine is 5 years with a $4,350 salvage value remaining at the end of that time period. Assume that the straight-line method of depreciation is used. Machine B: The recorded cost of this machine was $180,000. Blue Spruce estimates that the useful life of the machine is 4 years with a $16,480 salvage value remaining at the end of that time period