On 1 January 2016, HM Sdn Bhd purchased an equipment costing RM44,300. Additional amount of RM500 was paid for assembling and installing the unit. Another RM200 was paid for testing of the equipment. The equipment incurred annual maintenance cost of RM2,200. It is expected to have a residual value of RM9,500 at the end of its useful life of 4 years or 100,000 kilometres. End of financial year is 31 December. The units of output produced by the equipment, for each of the years are as follows: Year 2016 - 35,000, Year 2017 - 25,000, Year 2018 - 20,000, and in Year 2019-20,000. Required: Calculate the depreciation expense for the year 2019 using each of the depreciation methods listed below: a. i. Straight-line. (4 marks) Sum-of-years-digits. (4 marks) iii. Reducing-balance (using depreciation rate of 30%). (4 marks) iv. Units-of-production (4 marks) Assuming the equipment was purchased on 15 April 2016. calculate the depreciation expense for the year 2017, under reducing-balance method. (4 marks) b