Complete the following table given this information: (Do not round intermediate calculations.) Cost of machine $ 89,200 Residual value $ 3,200 Useful life 5 years Estimated units machine will produce 100,000 Actual production: Year 1 Year 2 52,000 12,500 Use MACRS table.

	Depreciation Expense
Method	Year 1	Year 2
Straight line
Units of production
Declining balance
MACRS (5-year class)