Crane Productions Corp. purchased equipment on March 1, 2024, for $76,000. The company estimated the equipment would have a useful life of three years and produce 12,000 units, with a residual value of $4,000. During 2024, the equipment produced 4,700 units. On November 30,2025 , the equipment was sold for $18,000 and had produced 6,200 units that year. (a) Record all the necessary journal entries for the years ended December 31,2024 and 2025, using the following depreciation methods: (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do ihns indent manuolly. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts. Round the depreciation rate in the double-diminishing-balance method to the nearest whole percent, es, 43% and round depreciation per unit in the units-of-production Straight-line v. 30 Depreciation Expense 18000 Accumulated Depreciation - Equipment (To record depreciation expense) Nov. 30 Cash 18000 Accumulated Depreciation - Equipment Equipment (2) Double-diminishing-balance Nov. 30 Depreciation Expense Accumulated Depreciation - Equipment (To record depreciation expense) Nov. 30 Cash 18000 Accumulated Depreciation - Equipment Equipment Gain on Disposal (To record the sale of equipment) (3) Units-of-production Nov. 30 Depreciation Expense Accumulated Depreciation - Equipment (To record depreciation expense) Nov. 30 Cash 18000 Accumulated Depreciation - Equipment Equipment Gain on Disposal (To record the sale of equipment)