My Porto Chicken bought equipment on January 2, 2021, for $33,000. The equipment was expected to remain in service for 4 years and to operate for 6,750 hours. At the end of the equipment’s useful life, My Porto estimates that its residual value will be $6,000. The equipment operated for 675 hours the first year, 2,025 hours the second year, 2,700 hours the third year, and 1,350 hours the fourth year.

Prepare a schedule of amortization expense, accumulated amortization, and book value per year for the equipment under the units-of-production method. Show your computations.