just need help with B and C

Equipment purchased at the beginning of the fiscal year for $360,000 is expected to have a useful life of five years, or 14,000 operating hours, and a residual value of $10,000. a) Compute the depreciation for the first and second years of use by each of the follwing methods. b) Record the Adjusting Journal Entry for the first year assuming the straight-line method was used. c) If the asset was a patent instead of equipment, record the Adjusting Journal Entry for the second year, using the appropriate method