On January 1, 2014, DigiCom acquired equipment. The equipment cost $41,100 and will be depreciated assuming a useful life of 5 years with a $1,100 residual value. Several methods of depreciation are being consideration. Assuming the following:

• Double-declining balance method (DDB).
• Unit of production method. Estimated output is a total of 120,000 units. During 2014, the equipment produced 6,000 units; in 2015, 28,500 units.
• Straight-line method.

Please make sure your final answer(s) are accurate to the nearest whole number. a) Complete the following schedule which shows depreciation for the years ended December 31, 2014 and 2015.

Year. DDB Unit of Production Straight-Line

2014

2015

b) Complete the following schedule as in part (a) with a useful life of 8 years. The number of units and residual value are unchanged.

Year DDB Unit of Production Straight-Line

2014

2015