Carla Vista Limited purchased equipment on February 1, 2024, at a cost of $245,300. As the CFO of the company, you are considering the merits of using the diminishing-balance or units-of-production method of depreciation instead of the straight-line method, which is currently being used for other equipment. The new equipment has an estimated residual value of $10,000 and an estimated useful life of either five years or 90,500 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 numbers of units each year: 14,800 units in 2024; 28,000 units in 2025; 20,000 units in 2026; 15,000 units in 2027; 12,000 units in 2028; and 700 units in 2029. Carla Vista has a December 31 year end. (a) Prepare separate depreciation schedules for the life of the equipment using: (Round depreciation per unit to 2 decimal places, e.g. 5.28 and final answers to 0 decimal places, e.g. 5,275.) (1) Straight-line method: Year Depreciable Amount Depreciation Expense Accumulated Depreciation $ Carrying Amount