On January 2, Year 4, Entity purchased a machine for $864,000. It has (1) an estimated life of 8 years, (2) an estimated salvage value of $144,000, and (3) an expected output of 1.8 million units over its life. During Year 5, 300,000 units were produced. For each depreciation method listed, calculate the depreciation expense for Year 5. Straight-line Double-declining balance (DDB) Sum-of-the-years-digits (SYD) Units-of-production