Wollongong Constructions Ltd purchased new building equipment on 1 January 2022 , at a cost of $442,500. The accountant estimated the building equipment would have a useful life of 5 years and a residual value of $25,000. Required a) Calculate the amount of depreciation expense for the years ending 30 June 2022 and 30 June 2023 , using the following methods: i. Straight-line. (4 marks) ii. Diminishing balance, (6 marks) b) Discuss how the units of production method for depreciation differs from the straight line and diminishing balance methods. (2marks)