1. Strong Metals Inc. purchased a new stamping machine at the beginning of the year at a cost of $950,000. The estimated residual value was $50,000. Assume that the estimated useful life was five years, and the estimated productive life of the machine was 300,000 units. Actual annual production was as follows:

Year	Units
1	70,000
2	67,000
3	50,000
4	73,000
5	40,000

Calculate depreciation expense, accumulated depreciation, and net book value of the machine for the first two years after acquisition under each of the following methods:

1. Straight-line
2. Units-of-production
3. Double-declining balance