(Problem 1: 30 pts.) 1. Neptune Company acquired equipment on January 1, 2022, for $500,000. The equipment has an estimated useful life of 5 years and an estimated salvage value of $30,000. The equipment is estimated to produce 200,000 units. During 2022 and 2023, the equipment produced 30,000 and 45,000 units, respectively. Required: Calculate depreciation expense for 2022 and 2023 under each of the following methods (show all computations). Round to the nearest dollar where necessary. a. Straight-line b. Double-declining balance c. Units-of-activity