Twilight Manufacturing's property, plant and equipment records reveal the following information:EquipmentCostResidualValuePurchaseDateDepreciationMethodEstimatedUseful LifeUnitsProduced in $2014(1)60,00012,000$December $1,2019$Straight Line$5$ years$2,000(2)70,0008,000$October $18\mathrm{.}2020$Units of Production$50\mathrm{.}000$ units$5,000(3)130,000$June $12,2020$Double DecliningBalance$10$ years$6,000(4)100,00010\mathrm{.}000$May $3,2020$Straight Line$8$ Years$8,000$Calculate the depreciation expense for each equipment item for the year ended December $31,2020,$ using the nearest whole month method.a$.)$b$.).$c$.)$d$.).$