On January 1, 2013, the Patterson Corporation purchased machinery for $240,000. The estimated useful life of the machinery is eight years and the estimated residual value is $20,000. The machine is expected to produce 55,000 units during its useful life. Calculate depreciation expense for 2013 and 2014 using each of the following methods. Round all calculations to the nearest dollar. (a) Straight-line (b) Sum-of-the-years digits (c) Double-declining balance (d) Units-of-production (units produced in 2013 is 8,000 and in 2014 is 12,000 units)