Crane Productions Corp. purchased equipment on March 1, 2021, for $62,400. The company estimated the equipment would have a useful life of three years and produce 10,000 units, with a residual value of $12,000. During 2021 , the equipment produced 5,000 units. On November 30, 2022, the machine was sold for $18,000 and had produced 5,800 units that year. (a) Record all the necessary journal entries for the years ended December 31, 2021 and 2022, using the following depreciation methods: (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round the depreciation rate in the double-diminishing -balance method to the nearest whole percent, e.g. 43% and round depreciation per unit in the units-of-production depreciation method to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 5.275.) (1) Straight-line (2) Double-diminishing-balance Date Account Titles and Explanation Debit Credit 2021 Mar. 1 Dec. 31 2022 Nov. 30 (To record depreciation expense) Nov. 30 (To record the sale of machine) p