REPORTING PROPERTY, PLANT, AND EQUIPMENT PROBLEM: The Archer Farms Company purchased equipment on January 1, Y3, for $440,000. The useful life was estimated at eight years, with salvage value at the end of that time of $40,000. The machine has an estimated useful life in productive output of 100,000 units. Actual output was 12,000 units in Y3 and 9,000 units in Y4. Compute the depreciation expense for each of the years Y3 and Y4:

a. Straight line method Y3:

b. Straight line method Y4:

c. Double-declining-balance method Y3:

d. Double-declining-balance method Y4

e. Units-of-production method Y3:

f. Units-of-production method Y4: