On January 2, 2021, Archer Company, a skateboard manufacturer, Installed a computerized machine in its factory at a cost of $163,800. The machine's useful life was estimated at four years or a total of 186,400 units with a $24,000 trade-in value. Archer Company's year-end is December 31. Calculate depreclation for each year of the machine's estimated useful life under each of the following methods: (Do not round Intermedlate calculations.) a. Straight-line b. Double-declining-balance c. Units-of-production, assuming actual units produced were