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8 A machine costing $300,000 was acquired on January 1, Year 1. Its estimated salvage value is $30,000 and its expected life is 8 years. The machine is estimated to produce 1,000,000 units. Actual units produced were 120,000 in Year 1 and 150,000 in Year 2. Calculate the annual depreciation expense for each of the first two years using the following methods (a) Double-declining balance (4 points) (b) Straight-line (4 points) (c) c Units of activity (4 points) Jupiter acquired a building by issuing 20,000 shares of $1 par stock. The asking price of the building was $400,000. Jupiter's stock is actively traded, and the stock price was $22 per share. Prepare the journal entry to record this transaction. (4 points)