Case E. Matson Company purchased the following on January 1, 2016:

Office equipment at a cost of $42,000 with an estimated useful life to the company of three years and a residual value of $12,600. The company uses the double-declining-balance method of depreciation for the equipment.

Factory equipment at an invoice price of $813,200 plus shipping costs of $23,000. The equipment has an estimated useful life of 113,000 hours and no residual value. The company uses the units-of-production method of depreciation for the equipment.

A patent at a cost of $455,000 with an estimated useful life of 13 years. The company uses the straight-line method of amortization for intangible assets with no residual value.

The company's year ends on December 31.

1-a. Prepare a partial depreciation schedule of office equipment for 2016, 2017, and 2018. (Do not round intermediate calculations.)

1-b. Prepare a partial depreciation schedule of factory equipment. The company used the equipment for 8,700 hours in 2016, 9,900 hours in 2017, and 9,600 hours in 2018. (Do not round intermediate calculations.)

I have to include :Depreciation Expense, Accumulated Depreciation, and Net Book Value in my answer.