Sandhill Co. purchased equipment on March 27, 2018, at a cost of $300,000. Management is contemplating the merits of using the diminishing-balance or units-of-production method of depreciation instead of the straight-line method, which it currently uses for other equipment. The new equipment has an estimated residual value of $4,000 and an estimated useful life of either four years or 80,000 units. Demand for the products produced by the equipment is sporadic so the equipment will be used more in some years than in others. Assume the equipment produces the following number of units each year: 14,000 units in 2018; 20,600 units in 2019; 20,400 units in 2020; 20,000 units in 2021; and 5,000 units in 2022. Sandhill has a December year end.

I have tried this qestion multiple times and can not seem to get the numbers to work. Please show how you get the answers i'm so lost.

Straight-line method: Depreciable Depreciation Accumulated Expense Carrying Amount Year Cost Depreciation 300000 2018 296000 61667 61667 234333 2019 135667 160333 296000 74000 2020 209667 86333 296000 74000 2021 296000 74000 283667 12333 2022 12333 296000 296000 4000