Machine beach year or its the Calculate the amount of depreciation expense that Pina Colada should recor following assumptions. (Round depreciation cost per unit to 2 decimal places, e.g. 12.25. Round final answers to 0 decimal places, e.g. 2,125.) (1) (2) Pina Colada uses the straight-line method of depreciation. Pina Colada uses the declining-balance method. The rate used is twice the straight-line rate. Pina Colada uses the units-of-activity method and estimates that the useful life of the machine is 134,000 units. Actual usage is as follows: 2022, 48,500 units: 2023, 37,500 units: 2024, 26,500 units; and 2025, 21,500 units. (3) Depreciation Expense 2022 2023 2024 2025 $ $ $ $ $ Straight line method Declining balance method $ $ $ $ Units of activity method $ $ $ $ 5 On January 1, 2022, Pina Colada Company purchased the following two machines for use in its production process. Machine A: The cash price of this machine was $ 46,000. Related expenditures also paid in cash included: sales tax $3,250, shipping costs $ 200, insurance during shipping $ 110, installation and testing costs $ 90, and $ 100 of oil and lubricants to be used with the machinery during its first year of operations. Pina Colada estimates that the useful life of the machine is 5 years with a $ 4200 salvage value remaining at the end of that time period. Assume that the straight line method of depreciation is used. The recorded cost of this machine was $ 180,000. Pina Colada estimates that the useful life of the machine is 4 years with a $ 12,500 salvage value remaining at the end of that time period, Machine B