On January 1, 2014, Courier Inc. purchased new equipment that had a total cost (including shipping and installation) of $82,000. The equipment is expected to have a useful life of four years or produce a total of 122,000 units. At the end of its life, the equipment is expected to have a residual value of $4,900. The equipment is expected to produce 25,620 units in 2014; 32,940 units in 2015; 34,160 units in 2016; and 29,280 units in 2017. 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.

Cost $82,000	Depreciation Expense			Accumulated Depreciation
Year	Straight-line Method	Double- Declining- Balance Method	Unit-of- Production Method	Straight-line Method	Double- Declining- Balance Method	Unit-of- Production Method
2014	$19,275	$41,000	$16,191	$19,275	$41,000	$16,191
2015	$19,275	$ ?	$20,817	$ ?	$61,500	$37,008
2016	$19,275	$10,250	$ ?	$57,825	$ ?	$58,596
2017	$19,275	$5,350	$18,504	$77,100	$77,100	$77,100