Depreciation by Three Methods; Partial Years

Perdue Company purchased equipment on April $1$ for $$73,440.$ The equipment was expected to have a useful life of three years, or $6,480$ operating hours, and a residual value of $$2,160.$ The equipment was used for $1,200$ hours during Year $1,2,300$ hours in Year $2,1,900$ hours in Year $3,$ and $1,080$ 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$)$ 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$.$ Straight$-$line method

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