Exact Photo Service purchased a new color printer at the beginning of Year 1 for $40,400. The printer is expected to have a four-year useful life and a $4,040 salvage value. The expected print production is estimated at 1,500,000 pages. Actual print production for the four years was as follows:

Year 1	550,300
Year 2	482,600
Year 3	381,500
Year 4	391,300
Total	1,805,700

The printer was sold at the end of Year 4 for $4,440.

Required

1. Compute the depreciation expense for each of the four years, using double-declining-balance depreciation.
2. Compute the depreciation expense for each of the four years, using units-of-production depreciation.
3. Calculate the amount of gain or loss from the sale of the asset under each of the depreciation methods.