Machinery is purchased on July 1 of the current fiscal year for $240,000. It is expected to have a useful life of four years, or 25,000 operating hours, and a residual value of $15,000. Compute the depreciation for the last six months of the current fiscal year ending December 31 by each of the following methods:

(a)	Straight-line
(b)	Double-declining-balance
(c)	Units-of-activity (used for 1,600 hours during the current year)

Please perform your calculations in Excel, then copy and paste your answer in the box below.