New machine that cost \\( \\$ 100,000 \\) is in service on July 1 st, 2022 with salvage value of \\( \\$ 5,000 \\) and life of 10 years or 75000 hours Use Units of activity method (round 2 decimals) 1. depreciation expense for year 1 when usage was 20000 hours 2. book value at end of year 1