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Problem 9-7A a-b Crane Productions Corp. purchased equipment on March 1, 2018, for $77,000. The company estimated the equipment would have a useful life of three years and produce 12,000 units, with a residual value of $8,000. During 2018, the equipment produced 4,900 units. On November 30, 2019, the machine was sold for $17,000 and had produced 5,600 units that year. Record all the necessary entries for the years ended December 31, 2018 and 2019, using the following depreciation methods: (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 0 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 0 decimal places, e.g. 5,275.) (1) Straight-line Date Account Titles and Explanation Debit Credit 2018 Mar. 1 Dec. 31 2019 Nov. 30 (To record depreciation expense) Nov. 30 (To record the sale of machine) (2) Double-diminishing-balance Date Account Titles and Explanation Debit Credit 2018 Mar. 1 Dec. 31 2019 Nov. 30 (To record depreciation expense) Nov. 30 (To record the sale of machine) (3) Units-of-Production Debit Credit Date Account Titles and Explanation 2018 Mar. 1 Dec. 31 2019 Nov. 30 (To record depreciation expense) Nov. 30 (To record the sale of machine) Complete the following schedule for each method of depreciation and compare the total expense over the two-year period. (Round answers to 0 decimal places, e.g. 5,275.) Straight- Line Double-Diminishing- Balance Units-of- Production Depreciation expense 2018 $ 2019 Total depreciation expense for two years + Loss (or - gain) on disposal = Net expense for two years $ $