On January 2, 2021, Archer Company, a skateboard manufacturer, installed a computerized machine in its factory at a cost of $160,500. The machine's useful life was estimated at four years or a total of 185,000 units with a $31,000 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: Year Units 2021 39,500 2022 2023 42,950 53,800 2024 68,000 Year 2021 Straight-Line Double-Declining Balance Units of Production 2022 2023 2024 Total