Complete the following table given this information: (Do not round intermediate calculations.) Cost of machine Residual value Useful life $ $ 88,600 3,100 5 years Estimated units machine will produce 100,000 Actual production: Year 1 51,000 Year 2 12,000 Use MACRS table. Depreciation Expense Method Year 1 Year 2 Straight line $ 17,100 $ 17,100 Units of production $ 49,216 $ 11,580 Declining balance $ 35,440 MACRS (5-year class)