On January $2,2017,$ Wavepoint Systems, a cell phone manufacturer, installed a computerized machine in its factory at a cost of $$172,000.$ The machine's useful life was estimated at four years or a total of $190,000$ units with a $$39,000$ trade$-$in value. Wavepoint's year$-$end is December $31.$

Calculate depreciation for each year of the machine's estimated useful life under each of the following methods:

a$.$ Straight$-$line

b$.$ Double$-$declining$-$balance

c$.$ Units$-$of$-$production, assuming actual units produced were:

$\backslash$table$[[2017,40,300],[2018,44,150],[2019,54,600],[2020,76,000]]$

$\backslash$table$[[$Year$,$Straight$-$Line,Double$-$Declining$-$Balance,Units$-$of$-$Production$],[2017,,,],[2018,,,],[2019,,,],[2020,,,]]$