In January 2016, JN Norman Inc. (JNN) purchased and installed production equipment. It was first available for use on March 1, 2016. JNN has a December 31 year-end and accounts for partial years using the number of months that the asset is available for use. The following data were available for the machine:

Cost ............................................................................................... $100,000
Delivery  ........................................................................................       1,000
Installation  ...................................................................................       6,000
Testing  ..........................................................................................       3,000
Refundable sales taxes  ............................................................         5,000
Estimated residual value at end of useful life  ....................            4,000
Estimated useful life  .................................................................       8 years
Estimated total units of production over useful life  ........       40,000 units
Actual production 2015  ..........................................................       4,000 units
Actual production 2016  ..........................................................       7,000 units

Required:
a. Calculate depreciation expense for 2016 and 2017 using the straight-line method.
b. Calculate depreciation expense for 2016 and 2017 using the double-declining-balance method. (2 / 8 = 25%).
c. Calculate depreciation expense for 2016 and 2017 using the units-of-production method.