On January 1, Walker Inc. acquired equipment for $40,000. The expected useful life is 10 years and the residual value is $800. Total service hours for the equipment are estimated to be 10,000 while actual hours for the year were 900. Compute depreciation expense for the year under the following methods.

Note: Carry all decimals in calculations; round the final answer to the nearest dollar.

a. Straight-line	Answer
b. Sum-of-the-years-digits	Answer
c. Double-declining-balance	Answer
d. Units-of-production	Answer