The New Times Company purchases a new printing press on January 1, 2019, for $800,000. It has an estimated useful life of 10 years and an estimated residual value of $100,000 at the end of that time. The machine is expected to produce 7 million newspapers over its useful life. In 2019, 2020, and 2021, the annual production of newspapers is 1 million, 2 million, and 2 million units respectively. Part A: Complete the chart below by calculating the depreciation expense for each of the first three years using the following methods: . Double-declining-balance Units-of-production Straight-line Part B: In the space below, show the Property, Plant and Equipment section of the Balance Sheet as of December 31, 2021, using the straight-line method, assuming the printing press is the only asset