Venus Company acquired equipment on January 1, 20X5, for $470,000. The equipment has an estimated useful life of 5 years and an estimated residual value of $30,000. Calculate depreciation expense for 20X5 and 20X6 under each of the following methods. The equipment is estimated to produce 150,000 units. During 20X5 and 20X6, the equipment produced 24,000 and 60,000 units respectively. Round to the nearest dollar where necessary.

Straight-line for 20X5, 20X6
Double-declining balance for 20X5, 20X6
Units-of-production for 20X5, 20X6