On June 9,2023 , Sunland Company purchased manufacturing equipment at a cost of $344,800. Sunland estimated that the equipment will produce 600,000 units over its 4-year useful life, and have a residual value of $14,800. The company has a December 31 fiscal year end and has a policy of recording a half year's depreciation in the year of acquisition. (a) Calculate depreciation under the straight-line method for 2023 and 2024. eTextbook and Media