Randy Automotive purchased equipment on October $1,2021,$ at a total cost of$$150,000.$ The machine has an estimated useful life of $8$ years or $100,000$ hours, and an estimated residual value of$$10,000.$ During $2021$ and $2022,$ the machinery was used $4,400$ and $12,800$ hours, respectively. Instructions Compute depreciation expense at December $31,2021$ and December $31,2022,$ under the following depreciation methods:$20212022$Straight$-$line depreciation Units$-$of$-$production depreciation Double diminishing$-$balance depreciation