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Calculate the amount of depreciation to report during the year ended December 31, 2013, for equipment that was purchased at a cost of $72000 on October 1, 2013. The equipment has an estimated residual value of $9,000 and an estimated useful life of five years or 20,000 hours. Assume the equipment was used for 1,000 hours from October 1 to December 31 and the company uses: (a) straight-line, (b) double-declining-balance, or (C) units-of-production depreciation. (Do not round intermediate calculations.)