On January $2,2021.$ Archer Company, a skateboard manufacture, Installed a computerized machine in ita factory at a cost of $$170,600.$ The machine's useful life was eatimated at four years or a total of $179,500$ units with a $$27,000$ trade$-$ln value. Archen Company's yearend is December $31.$

Calculate deprecistion for each year of the machine's estimated useful life under each of the following methods: $($Do not raund Intermediate calculation:$)$

a$.$ Straight$-$llne

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

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

$\backslash$table$[[$Year$,2021,2022,2023,2024],[$Lndts$,30,160,42,350,53,400,64,000]]$

$\backslash$table$[[$Yoar$,$Btralght$-$Lino,Doublo$-$Deolining$-$Ealanos,Unitg$-$of$-$Produotion$],[2021,5,35\mathrm{.}000,5,85,300,5,28,236],[2022,8,35\mathrm{.}000,5,42\mathrm{.}650,5,30\mathrm{.}58$:$,$