Gator Marantacturing $($Gid$)$ installed a computerized machine in its factory ai a cost of $5480\mathrm{.}000$ on Jamuary $1,2023.$ The machine has an estimated useful life of five years or a to tal of $200,000$ units with a $$44,000$ residual value.

Ginis year end is December $31$ and adjusting entries are done annually.

The originat olan was to produce approximately the same number of units per year but the actual production was: $2023-18,000$ units; $2024-64,000$; $2025-48,000$ units, $2026-49,000$ units; and $2027-21,000$ units.

Calculate the depreciation expense using the Double$-$Declining $($or DoubleDiminishing$)$ method for $2026$ and $2027.(2$ masks$)$

For $2026$: $4.$ For $2027$: