Computer equipment was acquired at the beginning of the year at a cost of $63,000 that has an estimated residual value of $3,000 an an estimated useful life of 5 years or 100,000 operating hours. The computer was used for 25,000 operating hours in year 1 and 30,000 operating hours in year 2. Journalize the depreciation adjusting entry for year 1 and year 2 under the following methods:

a.) straight-line

b.) units of production

c.) double-declining balance