E9-7 Computing Depreciation under Alternative Methods [LO 9-3] Tails Corporation purchased and installed electronic payment equipment at its drive-in restaurants in San Marcos, TX, at a cost of $32,400. The equipment has an estimated residual value of $2,100. The equipment is expected to process 276,000 payments over its three-year useful life. Per year, expected payment transactions are 66,240, year 1; 151,800, year 2; and 57,960, year 3. Required Complete a depreciation schedule for each of the alternative methods. (Do not round intermediate calculations. Straight-line. Income Statement Balance Sheet Depreciation Expense Depreciation Book Value $66,240 10,10032,400 0,100 $ 22,300 Year Cost At acquisition 10,100 32,400 20,200 310,100 32,400 30.300 2.400 2. Units-of-production Income Statement Balance Sheet Depreciation Expense Year Cost Depreciation Book Value At acquisition 3. Double-declining-balance. Income Statement Balance Sheet Depreciation Expense Year Cost Depreciation Book Value At acquisition