Depreciation Methods

On January $2,$ Roth, Inc. purchased a laser cutting machine to be used in the fabrication of a part for one of its key products. The machine cost $$400,000,$ and its estimated useful life was four years or $1,500,000$ cuttings, after which it could be sold for $$25,000.$

$\backslash$table$[[\backslash$table$[[$Estimated annual production$],[$in cuttings$]],],[$Year $1,300,000],[$Year $2,525,000],[$Year $3,390,000],[$Year $4,285,000]]$

Calculate the depreciation expense for each year of the machine's useful life under each of the following depreciation methods.

Do not round intermediate calculations. Round final answer to the nearest dollar.

$\backslash$table$[[,$Year $1,$Year $2,$Year $3,$Year $4,$Total$],[$a$.$ Straight$-$line,$$,0,$$$,$$$,$$$,0,$$$,0,$$$,0],[$b$.$ Double$-$declining balance,$$,0,$$$,$$$,$$$,0,$$$,0,$$$,0],[$c$.$ Units of production,$$,$c$,$$$,$$$,$$$,0,$$$,0,$$$,0]]$