Sheridan Company purchased equipment for $286,000 on October 1,2025 . It is estimated that the equipment will have a useful life of 8 years and a salvage value of $46,000. Estimated production is 20,000 units and estimated working hours are 10,000 . During 2025 , Sheridan uses the equipment for 860 hours, and the equipment produces 1,200 units. Compute depreciation expense under each of the following methods: (Sheridan is on a calendar-year basis ending December 31 .) (Do not round intermediate calculations. Round final answers to 0 decimal places, e.g. 45,892.) (a) Straight-line method for 2025 (b) Activity method (units of output) for 2025 \$ (c) Activity method (working hours) for 2025 \$ (d) Sum-of-the-years'-digits method for 2027$ (e) Double-declining-balance method for 2026 \$