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 would 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 occount titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round the depreciation rate in the doublediminishing-balance method to the nearest whole percent, es. 43\%. Round depreciation per unit in the units-of-production depreciation method to 2 decimal places, es. 2.25 and final answers to 0 decimal places, es. 5,275.) (1) Straight-line 2025 (To record depreciation expense) (2) Double-diminishing-balance 2025 (To record depreciation expense) (3) Units-of-production 2025 (To record depreciation expense)