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[The following information applies to the questions displayed below.] On January 1, 2021, the Allegheny Corporation purchased equipment for $187,000. The estimated service life of the equipment is 10 years and the estimated residual value is $11,000. The equipment is expected to produce 244,000 units during its life. Required: Calculate depreciation for 2021 and 2022 using each of the following methods. xercise 11-4 (Algo) Part 3 Assume instead the equipment was purchased on October 1, 2021. Calculate depreciation for 2021 and 2022 using each of the two ethods. Partial-year depreciation is calculated based on the number of months the asset is in service. (Do not round intermediate iswers and round your answers to the nearest whole dollar amount.)