On January 1, 2011, Courier Inc. purchased new equipment that had a total cost (including shipping and installation) of $89,000. The equipment is expected to have a useful life of four years or produce a total of 129,000 units. At the end of its life, the equipment is expected to have a residual value of $5,700. The equipment is expected to produce 23,220 units in 2011; 36,120 units in 2012; and 37,410 units in 2013; and 32,250 units in 2014. Courier Inc.'s fiscal year ends on December 31. In the table below, fill in the missing depreciation expense and accumulated depreciation amounts using the straight-line, double- declining-balance, and units-of-production methods. Do not round your intermediate calculation. When required, round your answers to the nearest dollar