On January 1, 2016, Martinez Company, a small machine-tool manufacturer, acquired for $1,120,000 a piece of new industrial equipment. The new equipment had a useful life of 5 years, and the salvage value was estimated to be $30,000. Martinez estimates that the new equipment can produce 12,100 machine tools in its first year It estimates that production will decline by 1,010 units per year over the remaining useful life of the equipment. The following depreciation methods may be used: (1) straight-line, (2) double-declining-balance, (3) sum-of-the-years'-digits, and (4) units-of-output. For tax purposes, the class life is 7 years. Use the MACRS tables for computing depreciation. MACRS Depreciation Rates by Class of Property 3-year (200% DB) 33.33 44.45 14.81 7.41 20-year (150% DB) 3.750 7.219 6.677 Recovery Year 5-year (200% DB) 20.00 32.00 19.20 11.52 11.52 7-year (20096 DB) 14.29 24.49 17.49 12.49 8.93 8.92 8.93 10-year (20096 DB) 10.00 18.00 14.40 11.52 9.22 7.37 6.55 6.55 6.56 6.55 15-year (150% DB) 5.00 9.50 8.55 7.70 6.93 6.23 5.90 5.90 5.91 5.90 5.91 5.90 5.91 5.90 5.91 2 3 5.713 5.285 4.888 4.522 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 4.462 4.461 5 7 9 10 12 13 15 16.. 17 18 19 20 2.231 Switchover to straight-line depreciation. (a1) Compute accumulated depreciation under the following methods: (1) straight-line, (2) double-declining-balance, (3) sum-of-the-years'-digits, and (4) units-of-output for the 3-year period ending December 31, 2018. Ignore present value, income tax, and deferred income tax considerations. (Round cost per unit to 2 decimal palces, e.g. 25.12. Round other intermediate calculations to 6 decimal places, e.g. 1.524687 amd final answers to o decimal places, e.g. 5,125.) Accumulated Depreciation 2016 2017 Methods 2018 (1) Straight-line (2) Double-declining-balance (3) Sum-of-the-years'-digits (4) Units-of-output