Nicole's Getaway Spa (NGS) purchased a hydrotherapy tub system to add to the wellness programs at NGS. The machine was purchased at the beginning of the year at a cost of $21,500. The estimated useful life was five years and the residual value was $1,500. Assume that the estimated productive life of the machine is 10,000 hours. Expected annual production was year 1, 2,350 hours; year 2, 2,300 hours; year 3, 2,250 hours; year 4, 2,100 hours; and year 5, 1,000 hours. Assume NGS sold the hydrotherapy tub system for $6,450 at the end of year 1. Record the disposal of the hydrotherapy tub system for $6,450 in year 3 assuming depreciation was calculated using the straight-line method. 2.Record the disposal of the hydrotherapy tub system for $6,450 in year 3 assuming depreciation was calculated using the units-of-production method. 3.Record the disposal of hydrotherapy tub system for $6,450 in year 3 assuming depreciation was calculated using the double-declining method.