Rart a nitinarsul 24 Diefor explain the three factors that affect the calculation of depredation. (4 marks). scienvirios: b) Journal entry to record depreciation for 31 December 2021, assuming the units-of-production depreciation method is used, and 45 , bos unuen were produced for the year. (2 marks) c) Journal entry to record depreciation for 31 December 2021, assuming the straight-line method of depreciation is used, (2 marks) A=B/I