On December $27\mathrm{.}2021,$ Wildhorse Windows purchased a piece of equipment for $$105,000.$ The estimated useful life of the equipment is either four years or $50,000$ units, with a residual value of $$9,000.$ The company has a December $31$ fiscal year end and normally uses straight$-$line depreciation. Management is considering the merits of using the units$-$of$-$production or diminishing$-$balance method of depreciation instead of the straight$-$line method. The actual numbers of units produced by the equipment were $10,000$ in $2022,17,500$ in $2023,$ and $21,500$ in $2024.$ The equipment was sold on January $5,2025,$ for $$15,000.$

Calculate the depreciation for the equipment for $2022$ to $2024$ under

$1.$ the straight$-$line method

$2.$ the diminishing$-$balance method, using a $40\%$ rate; and

$3.$ units$-$of$-$production

$($Round depreciable amount per unit to $3$ decimal places, e g$.1\mathrm{.}252$ and the final answers to $0$ decimal places, e g$.126.)$

Depreciation Expense

Straight$-$Line

Diminishing$-$Balance

Units$-$of$-$Production

$2022$ $

$

$

$2023$

$2024$