Depreciation by three methods; partial years Perdue Company purchased equipment on April 1 for $91,800. The equipment was expected to have a useful life of 3 years, or 8,100 operating hours, and a residual value of $2,700. The equipment was used for 1,500 hours during Year 1, 2,800 hours in Year 2, 2,400 hours in Year 3, and 1,400 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 final multiplier to four decimal places. Then, round the answer for each year to the nearest whole dollar. a. Straight-line method Amount Year Year 1 21,600 X Year 2 21,600 X Year 3 21,600 X Year 4 12,000 X b. Units-of-activity method Year Amount Year 1 12,000 X Year 2 28,000 X Year 3 24,000 X Year 4 14,800 X c. Double-declining-balance method Year Amount Year 1 41,472 X Year 2 24,883 X Year 3 14,929 X Year 4 8,956 X