Calculate the amount of depreciation expense that Whispering Winds should record for Machine Beach year of its useful life under the following assumptions. (Round depreciation cost per unit to 2 decimal places, eg. 12.25. Round final answers to decimal places, es. 2,125.) (1) (2) Whispering Winds uses the straight-line method of depreciation Whispering Winds uses the declining-balance method. The rate used is twice the straight-line rate. Whispering Winds uses the units-of-activity method and estimates that the useful life of the machine is 135,920 units. Actual usage is as follows: 2020, 52,000 units: 2021.39,000 units: 2022. 26,000 units: 2023, 18,920 units (3) Depreciation Expense 2020 2021 2022 202: Straight. line method $ $ $ Declining balance method $ $ $ (3) Whispering Winds uses the units-of-activity method and estimates that the useful life of the machine is 135,920 units. Actual usage is as follows: 2020, 52,000 units: 2021, 39,000 units; 2022, 26,000 units; 2023, 18,920 units. Depreciation Expense 2020 2021 2022 2023 $ I $ $ $ $ (3) Whispering Winds uses the units-of-activity method and estimates that the useful life of the machine is 135,920 units. Actual usage is as follows: 2020,52,000 units: 2021, 39,000 units; 2022, 26,000 units: 2023, 18,920 units. Depreciation Expense 2020 2021 2022 202: Straight- line method $ I $ Declining balance method $ $ $ $ Units-of- activity method $ $ $ $ $ Current Attempt in Progress On January 1, 2020, Whispering Winds 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 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. Whispering Winds 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. The recorded cost of this machine was $180,000. Whispering Winds estimates that the useful life of the machine is 4 years with a $10,100 salvage value remaining at the end of that time period. Machine B (a)