Sunland Company purchased fquipment on account on September 3, 2022, at an invoice price of $198,000, On September 4, 2022, it paid $5,100 for delivery of the equipment. A one-year, $1,985 insurance policy on the equipment was purchased on September 6 . 2022. On September 20,2022 , Sunland paid $2,900 for installation and testing of the equipment. The equipment was ready for use on October 1,2022 Sunland estimates that the equipment's useful life will be four years, with a residual value of $15,000. It also estimates that, in terms of activity, the equipment's useful life will be 76,400 units. Sunland has a September 30 fiscal year end. Assume that actual usuge is as follows: 1. STRAIGHT-LINE DEPRECIATION 2. DOUBLE DIMINISHING-BALANCE DEPRECIATION 2. DOUBLE DIMINISHING-BALANCE DEPRFCIATINA. 3. UNITS-OF-PRODUCTION