Depreciation by three methods; partial years Layton Company purchased tool sharpening equipment on October 1 for $66,690. The equipment was expected to have a useful life of 3 years or 5,400 operating hours, and a residual value of $1,890. The equipment was used for 1,000 hours during Year 1, 1,900 hours in Year 2,1,600 hours in Year 3, and 900 hours in Year 4. Required: Determine the amount of depreciation expense for the years ended December 31 , Year 1 , Year 2 , Year 3 , and Year 4 , by (a) the straight-line method, (b) the units-of-activity method, and (c) the double-declining-balance method. Note: FOR DECLINING BALANCE ONLY, round the multiplier to four decimal places. Then round the answer for each year to the nearest whole dollar. a Etrainht-line methnd b. Units-of-activity method a. Straight-line method b. Units-of-activity method c. Double-declining-balance method