Debi Ltd purchased a delivery van on 1 January 2021 costing $32,000. It is expected to have a residual value of $12,000 at the end of useful life of 4 years or 200,000 kilometres Required Calculate depreciation expenses to be recorded at 31 December 2021 and 31 December 2022 (i.e. the first year and the second year) using each of the following depreciation method: 1. Straight line 2. Sum-of-year-digits 3. Units of production (assume the van was driven 60,000 kilometres during the first year and 45,000 kilometres during the second year 4. Diminishing balance (depreciation rate of 20%)