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Sheridan Productions Corp. purchased equipment on March 1, 2021, for $ 46,000. The company estimated the equipment would have a useful life of three years and produce 12,000 units, with a residual value of $ 10.000. During 2021, the equipment produced 4.400 units. On November 30, 2022, the machine was sold for $ 18,000 and had produced 6,200 units that year. Record all the necessary journal entries for the years ended December 31, 2021 and 2022, using the following depreciation methods: (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round the depreciation rate in the double-diminishing-balance method to the nearest whole percent, e.g. 43% and round depreciation per unit in the units-of-production depreciation method to 2 decimal places, e.g. 2.25 and final answers to decimal places, e.g. 5,275.) (1) Straight-line Date Account Titles and Explanation Debit Credit 2021 Mar. 1 Equipment 46,000 Cash 46,000 Dec. 31 Depreciation Expense 10.000 Accumulated Depreciation - Equipment 10,000 2022 Nov. 30 Depreciation Expense 11000 Accumulated Depreciation - Equipment 11000 (To record depreciation expense) Nov. 30 Cash 18000 Accumulated Depreciation - Equipment 21,000 Loss on Disposal 7.000 Equipment 46000 (To record the sale of machine) (2) Double-diminishing-balance Debit Credit Date Account Titles and Explanation 2021 Mar. 1 Equipment 46,000 Cash 46,000 Dec. Depreciation Expense 31 Accumulated Depreciation - Equipment 2022 Nov. 30 Depreciation Expense Accumulated Depreciation - Equipment (To record depreciation expense) Nov. 30 Cash 18.000 Accumulated Depreciation - Equipment LON Gain on Disposal Equipment 46000 (To record the sale of machine) (3) Units-of-Production Date Account Titles and Explanation Debit Credit 2021 Mar. 1 Equipment 46.000 Cash 46,000 Dec. 31 Depreciation Expense Accumulated Depreciation - Equipment 2022 Nov. 30 Depreciation Expense Accumulated Depreciation - Equipment (To record depreciation expense) 10. KO UDI Nov. 30 Cash 18,000 Accumulated Depreciation - Equipment Gain on Disposal Equipment 46000 (To record the sale of machine)