Carton, Inc. purchased equipment on May 1,2021 , at a cost of $54,000. It was estimated that the equipment will have a useful life of 5 years, and a salvage value of $6,000 at the end of that time. Total estimated working hours are expected to be 24,000 hours, and total expected production for the equipment is 36,000 units. The equipment was operated for 7,000 hours in 2021, and 5,000 hours in 2022. The equipment produced 4,000units in 2021, and 5,000 units in 2022. REQUIRED: Calculate the depreciation expense for Carton to record for each of the years 2021 and 2022 separately, using the following methods: A) Straight-line method. B) Units of output method. C) Working hours method. D) Sum-of-the-years-digits method. E) Double-declining balance method