On January 1, 2019, Splish Company, a small machine-tool manufacturer, acquired for $2,730,000 a piece of new industrial equipment. The new equipment had a useful life of 5 years, and the salvage value was estimated to be $84,000. Splish estimates that the new equipment can produce 18,600 machine tools in its first year. It estimates that production will decline by 1,950 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.

Compute accumulated depreciation by using MACRS and optional straight-line method for the 3-year period ending December 31, 2021. Ignore present value considerations.

		Accumulated Depreciation
Methods		2019		2020		2021
MACRS		$ 390117		$		$
Optional straight-line method		$		$		$

Please just answer MACRS and Optional straight-line method.