Sunland Productions Corp. purchased equipment on March 1, 2021, for $82,000. The company estimated the equipment would have a useful life of three years and produce 10,000 units, with a residual value of $10,000. During 2021, the equipment produced 4,700 units. On November 30,2022 , the machine was sold for $18,000 and had produced 5,700 units that year. (a) - Your answer is partially correct. Record all the necessary journal entries for the years ended December 31, 2021 and 2022, using the following depreciation methods: (List all debit entries before credit entries. Credit account titles are automatically indevted when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round the depreciation rate in the double-diminishing-balance method to the nearest whole percent, eg. 43% and round depreciation per unit in the units-of-production depreciation method to 2 decimal places, eg. 2.25 and final answers to 0 decimal places, eg. 5, 275.) Date Account Titles and Explanation Debit Credit 2021 Mar. 1 Equipment Cash Dec. 31 Depreciation Expense Accumulated Depreciation-Equipment 2022 Nov. 30 Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation expense) Now. 30 Eayh Accuiruulated Depreciation - Equppment (To record the sale of machine) (2) Double-diminishing-balance Nov. 30 Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation expense) Nov. 30 Cash Accumulated Depreciation-Equipment Equipment Gain on Disposal (To record the sale of machine) (3) Units-of-Production Date Account Titles and Explanation Debit Credit 2021 Mar. 1 Equipment Date Account Titles and Explanation Debit Credit 2021 Mar. 1 Equipment Dec, 31 Depreciation Expense Accumulated Depreciation-Equipment 2022 Nov. 30 Depreciation Expense Accumulated Depreciation - Equipment (To record depreciation expense) Nov, 30 Cash Accumulated Depreciation-Equipment Nov. 30 Cash Accumulated Depreciation-Equipment Equipment Gain on Disposal (To record the sale of machine)