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Sandhill Limited purchased equipment on February $1,2024,$ at a cost of $$253,220.$ As the CFO of the company, you are considering the merits of using the diminishing$-$balance or units$-$of$-$production method of depreciation instead of the straight$-$line method, which is currently being used for other equipment. The new equipment has an estimated residual value of $$20,000$ and an estimated useful life of either five years or $89,700$ units. Demand for the products produced by the equipment is sporadic so the equipment will be used more in some years than in others. Assume the equipment produces the following numbers of units each year: $14,000$ units in $2024$; $28,000$ units in $2025$; $20,000$ units in $2026$; $15,000$ units in $2027$; $12,000$ units in $2028$; and $700$ units in $2029.$ Sandhill has a December $31$ vear end.

$(1)$ Straight$-$line method:

$(2)$ Double$-$diminishing$-$balance method: