Sandhill Productions Ltd$.$ purchased equipment on February $1,2024,$ for $$57,600.$ The company estimated the equipment would have a useful life of three years and would produce $10,000$ units, with a residual value of $$11,600.$ During $2024,$ the equipment produced $3,500$ units. On October $31,2025,$ the equipment was sold for $$12,000$; it had produced $4,500$ units that year.

$($a$)$

Record all the necessary entries for the years ended December$\mathrm{.}31,2024$ and $2025,$ for the following depreciation methods: $($List all debit entries before credit entries.