Three different companies each purchased trucks on January 1, Year 1, for $82,000. Each truck was expected to last four years or 250,000 miles. Salvage value was estimated to be $7,000. All three trucks were driven 79,000 miles in Year 1,56,000 miles in Year 2 , 51,000 miles in Year 3, and 71,000 miles in Year 4. Each of the three companies earned $71,000 of cash revenue during each of the four years. Company A uses straight-line depreciation, company B uses double-declining-balance depreciation, and company C uses units-of-production depreciation. Required Answer each of the following questions. Ignore the effects of income taxes. a-1. Calculate the net income for Year 1. a-2. Which company will report the highest amount of net income for Year 1 ? b-1. Calculate the net income for Year 4. b-2. Which company will report the lowest amount of net income for Year 4? c-1. Calculate the book value on the December 31, Year 3, balance sheet. c-2. Which company will report the highest book value on the December 31 , Year 3 , balance sheet? d-1. Calculate the retained earnings on the December 31 , Year 4 , balance sheet. d-2. Which company will report the highest amount of retained earnings on the December 31 , Year 4, balance sheet? e. Which company will report the lowest amount of cash flow from operating activities on the Year 3 statement of cash flows? Answer is not complete. Complete this question by entering your answers in the tabs below. a-1. Calculate the net income for Year 1. (Round "Per Unit Cost" to 3 decimal places.) a-2. Which company will report the highest amount of net income for Year 1