On April 1, 2014, Mattson purchased new equipment at cost of $325,000. Useful life of the equipment was estimated at 5 years, with residual value of $25,000. Compute the annual depreciation expense for each year under each depreciation method listed below using half year convention method: i. Straight- line method ( Using half year convention )

ii. 150% declining-balance method (Using full year convention)

iii. 200% declining balance method (Using half year convention method switching to straight line)