On January 1,2020, Sheffeld Company purchased the following two machines for use in its production process: Machine A: The cash price of this machine was $41,000. Related expenditures included: sales tax $1,650, shipping costs $200. insurance during shipping $50, installation and testing costs $90, and $200 of oil and lubricants to be used with the machinery during its first year of operations. Shefficid estimates that the useful life of the machine is 5 years with a $4,400 salvage value remaining at the end of that time period. Assume that the straight-line method of depreciation is used. Machine B: The recorded cost of this machine was $180,000. Sheffield estimates that the useful life of the machine is 4 years with a $9,750 salvage value remaining at the end of th t time period. Which method used to calculate depreciation on Machine Breports the highest amount of depreciation expense in year 1 (2020)? The highest amount in year 4 (2023)? The highest total amount over the 4-year period? \( \begin{array}{ll}\text { ty } & \$ \longdiv { \square } \\ \text { od } & 60000\end{array} \)