Equipment purchased at the beginning of the fiscal year for $360,000 is expected to have a useful life of 5 years, or 14,000 operating hours, and a residual value of $10,000. Compute the depreciation for the first and second years of use by each of the following methods:

(a)	Straight-line
(b)	Units-of-activity (1,200 hours first year; 2,250 hours second year)
(c)	Double-declining-balance