Sushi Corp. purchased and installed electronic payment equipment at its drive-in restaurants in San Marcos, TX, at a cost of $24,300. The equipment has an estimated residual value of $1,800. The equipment is expected to process 259,000 payments over its three-year useful life. Per year, expected payment transactions are 62,160, year 1; 142,450, year 2; and 54,390, year 3.

Required: Complete a depreciation schedule for each of the alternative methods. 1. Straight-line. 2. Units-of-production. 3. Double-declining-balance