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Required information [The following information applies to the questions displayed below.] On October 1, 2021, the Allegheny Corporation purchased equipment for $181,000. The estimated service life of the equipment is 10 years and the estimated residual value is $5,000. The equipment is expected to produce 400,000 units during its life. Required: Calculate depreciation for 2021 and 2022 using each of the following methods. Partial-year depreciation is calculated based on the number of months the asset is in service. 2. Double-declining-balance. Choose Numerator: Double-Declining-Balance Method * Choose Denominator: x Double the Straight-line Rate x Fraction of Year = Depreciation Expense = Depreciation Expense Formula Beginning Book Value X Fraction of Year Amount for 2021 % Amount for 2022 % x