On January 1, 2021, the Allegheny Corporation purchased equipment for $271,000. The estimated service life of the equipment is 10 years and the estimated residual value is $18,000. The equipment is expected to produce 272,000 units during its life.

Required: Calculate depreciation for 2021 and 2022 using each of the following methods.

1. Sum-of-the-years-digits (Do not round intermediate calculations. Round final answers to the nearest whole dollar amount.)

Year	Depreciation Expense
2021
2022

2. One hundred fifty percent declining balance. (Round final answers to the nearest whole dollar amount.)

Year	Depreciation Expense
2021
2022

3. Assume instead the equipment was purchased on October 1, 2021. Calculate depreciation for 2021 and 2022 using each of the two methods. Partial-year depreciation is calculated based on the number of months the asset is in service. (Do not round intermediate answers and round your answers to the nearest whole dollar amount.)

	2021	2022
Sum-of-the-years' digits
One hundred fifty percent declining balance