On January $2,2021,$ Archer Company, a skateboard manufacturer, installed a computerized machine

in its factory at a cost of $$174,200.$ The machine's useful life was estimated at four years or a total of

$186,500$ units with a $$25,000$ trade$-$in value. Archer Company's year$-$end is December $31.$

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

methods: $($Do not round intermediate calculations.$)$

a$.$ Straight$-$line

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

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