carla vista productions corp. purchased equipment on march 1, 2021, for $60,400. the company estimated the equipment would have a useful life of three years and produce 10,000 units, with a residual value of $10,000. during 2021, the equipment produced 4,400 units. on november 30, 2022, the machine was sold for $18,000 and had produced 5,800 units that year.

(2) Double-diminishing-balancee