Penny Corp. purchased a new car on March 1, 2019 for $25,000. The estimated useful life of the car was five years or 500,000 kms. Estimated salvage value was $5,000. The car was driven 120,000 kms. in 2019 and 150,000 kms. in 2020. Required: Calculate the depreciation for 2019 and 2020 using 1. The straight-line method 2. Usage method (kms.) 3. Double-declining balance method. Assume where applicable that the company uses the X year rule to calculate depreciation expense in the year of acquisition and disposal