Equipment purchased at the beginning of the fiscal year for $185,000 is expected to have a useful life of 5 years, or 15,000 operating hours, and a residual value of $15,000. Compute the depreciation for the first and second years of use by each of the following methods. (a) straight-line (b) units-of-production (2,500 hours first year; 3,250 hours second year) (c) declining-balance at twice the straight-line rate (Round the answer to nearest dollar)