Sandhill Co, purchased equipment on March 31, 2021, at a cost of $280,000. Management is considering 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 $8.000 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: 14,800 units in 2021: 20.400 units in 2022: 19,800 units in 2023 20.000 units in 2024 and 5,000 units in 2025, Sandhill has a December 31 year end. Straight-line method: Depreciable Amount Depreciation Expense Accumulated Depreciation Carrying Amount sar $ 280000 121 $ 178000 51000 $ $ 51000 229000 122 229000 68000 119000 161000 123 161000 68000 93000 187000 124 93000 68000 255000 25000 272000 125 17000 8000 25000 Double-diminishing-balance method: Opening Carrying Amount Depreciation Expense Accumulated Depreciation Carrying Amount tar 280000 121 $ 280000 VA 51800 51800 228200 122 22820 71400 123200 208600 123 280000 69300 192500 217000 24 280000 70000 262500 210000 280000 125 17500 280000 262500 Units-of-production method: Units-of-production method: Depreciation Expense Units-of-Production Year Accumulated Depreciation Carrying Amount 2021 $ $ TO 2022 MODO 2023 2024 2025