Oriole Productions Corp. purchased equipment on March 1, 2021, for $79,000. The company estimated the equipment would have a useful life of three years and produce 10,000 units, with a residual value of $7,000. During 2021, the equipment produced 4,000 units. On November 30,2022 , the machine was sold for $18,000 and had produced 5,900 units that year. Straight-LineBalanceDouble-Diminishing-ProductionUnits-of- Depreciation expense 2021 $2000 $52661 $28400 2022 Total depreciation expense for two years + Loss (or - gain) on disposal - Net expense for two years