Wildhorse Productions Ltd. purchased equipment on February 1, 2024, for $81,500. The company estimated the equipment would have a useful life of three years and produce 10,500 units, with a residual value of $16,400. During 2024 , the equipment produced 5,000 units. On October 31,2025 , the equipment was sold for $18,000; it had produced 4,500 units that year. (a) Record all the necessary entries for the years ended December 31, 2024 and 2025, for the following depreciation methods: (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round the depreciation rate in the doublediminishing-balance method to the nearest whole percent, e.g. 43% and round depreciation per unit in the units-of-production depreciation method to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 5,275.) (1) Straight-line 2025 Oct. 31 (To record depreciation expense) Oct. 31 (To record the sale of equipment) (2) Double-diminishing-balance Date Account Titles and Explanation Debit Credit 2024 Feb. 1 Dec. 31 2025 Oct. 31 (To record depreciation expense) Oct. 31 (To record the sale of equipment) (3) Units-of-production (To record the sale of equipment) In recent years, Crane Corporation has purchased three machines. Because of frequent employee turnover in the accounting department, a different accountant was in charge of selecting the depreciation method for each machine, and various methods have been used. Information concerning the machines is summarized in the table below. For the diminishing-balance method, Crane Corporation uses double the straight-line rate. For the units-of-production method, total machine hours are expected to be 22,010. Actual hours of use in the first 3 years were: 2026, 420; 2027, 4,750; and 2028, 5,060. Prepare separate depreciation schedules for each machine. Prepare the schedule for all years, information permitting. (Round depreciation per unit to 2 decimal places, e.g. 5.20 and answers to the nearest whole dollar, e.g. 5,275. Do not leave any answer field blank. Enter 0 for amounts.) Machine 1: Straight-line depreciation Machine 2: Diminishing-balance depreciation Machine 3: Units-of-production depreciation