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Problem 9-7A a-b Sheridan Productions Corp. purchased equipment on March 1, 2018, for $68,000. The company estimated the equipment would have a useful life of three years and produce 12,000 units, with a residual value of $9,200. During 2018, the equipment produced 4,900 units. On November 30, 2019, the machine was sold for $16,000 and had produced 6,000 units that year. Your answer is partially correct. Try again. Record all the necessary entries for the years ended December 31, 2018 and 2019, using the following depreciation methods: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round the depreciation rate in the double-diminishing-balance method to the nearest whole percent, e.g. 43% and round depreciation per unit in the units-of-production depreciation method to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e. g. 5,275.) (1) Straight-line Account Titles and Explanation Date Debit Credit 2018 Mar. 1 Equipment 68,000 Cash 68,000 Dec. 31 Depreciation Expense 16333 Accumulated Depreciation Equipment 16333 2019 17967 Nov. 30 Depreciation expense Mar. 1 Equipment 68,000 68,000 Cash Dec. 31 Depreciation Expense 16333 Accumulated Depreciation Equipment 16333 2019 Nov. 30 Depreciation expense 17967 Accumulated Depreciation Equipment 17967 (To record depreciation expense) 5444 Nov. 30 Accumulated Depreciation Equipment 16,000 Cash Loss on Disposal 5444 Equipment 68,000 (To record the sale of machine) (2) Double-diminishing-balance Account Titles and Explanation Credit Date Debit 2018 Mar. 1 Equipment 68,000 Cash 68,000 Dec. 31 Depreciation expense $37,778 Accumulated Depreciation - Equipment $37,778 2019 Nov. 30 Depreciation expense 24010 Accumulated Depreciation - Equipment 24010 (To record depreciation expense) 24010 Nov. 30 Accumulated Depreciation -Equipment 16,000 Cash Equipment 68,000 5989 Gain on Disposal (3) Units-of-Production Date Account Titles and Explanation Debit Credit 2018 Mar. 1 Equipment 68,000 Cash 68,000 Dec. 31 Depreciation Expense 24,010 Accumulated Depreciation - Equipment 24,010 2019 Nov. 30 Depreciation expense 29400 Accumulated Depreciation - Equipment 29400 (To record depreciation expense) Nov. 30 Accumulated Depreciation Equipment 24010 Cash 16,000 Equipment 68,000 Gain on Disposal 24010 (To record the sale of machine)