Strong Metals Inc. purchased a new stamping machine at the beginning of the year at a cost of $760,000. The estimated residual value was $85,000. Assume that the estimated useful life was five years, and the estimated productive life of the machine was 270,000 units. Actual annual production was as follows: Year Units 1 77,000 2 68,000 3 30,000 4 60,000 5 35,000 a. Straight-line Depreciation Accumulated Net Year Expense Depreciation Book Value $760,000 $ 135,000 135,000 625,000 $ 135,000 $ 270,000 490,000 $135,000 405,000 $ 355,000 $135,000 540,000 $ 220,0o0 135,000$ 675;00of $ 85,000 At acquisition 2 3 4 b. Units-of-production. Net Depreciation Accumulated Year At acquisition 1 2 Expense Depreciation Book Value 4 5 c. Double-declining-balance. Net Depreciation Accumulated Year Depreciation Book Value Expense At acquisition 2 3 4