E10.5 (LO 1) (Depreciation Computations-Four Methods) Robert Parish Corporation purchased a new machine for its assembly process on August 1,2025 . The cost of this machine was $117,900. The company estimated that the machine would have a salvage value of $12,900 at the end of its service life. Its life is estimated at 5 years, and its working hours are estimated at 21,000 hours. Year-end is December 31 . Instructions Compute the depreciation expense under the following methods. Each of the following should be considered unrelated. a. Straight-line depreciation for 2025 . b. Activity method for 2025 , assuming that machine usage was 800 hours. c. Sum-of-the-years'-digits for 2026 . d. Double-declining-balance for 2026