I need help with the ones that are incorrect. It's related to Reporting and Analyzing Inventory and please indicate your full solution. Thank you.

Blossom Company purchased equipment on March 31, 2021, at a cost of $272,000. Management is considering the merits of using the diminishing-balance or units-of-production method of depreciation instead of the straight-line method, which it currently uses for other equipment. The new equipment has an estimated residual value of $8,000 and an estimated useful life of either four years or 80,000 units. Demand for the products produced by the equipment is sporadic so the equipment will be used more in some years than in others. Assume the equipment produces the following number of units each year: 14,200 units in 2021; 20,400 units in 2022; 20,400 units in 2023; 20,000 units in 2024; and 5,000 units in 2025. Blossom has a December 31 year end. (a) Prepare separate depreciation schedules for the life of the equipment using: (Round depreciation per unit to 2 decimal places, e.g. 5.28 and final answers to O decimal places, e.g. 5,275.) Your answer is partially correct. Straight-line method: Year 2021 tA $ Depreciable Amount 272,000 $ Depreciation Expense 49,500 $ Accumulated Depreciation 49.500 $ Carrying Amount 272,000 225,500 Prepare separate depreciation schedules for the life of the equipment using: (Round depreciation per unit to 2 decimal places, e.g. 5.28 and final answers to O decimal places, e.g. 5,275.) Straight-line method: Year 2021 $ 2022 2023 2024 2025 Depreciable Amount 272,000 $ 222,500 156,500 90,500 tA 24,500 Depreciation Expense 49,500 $ 66,000 66,000 66,000 16,500 Accumulated Depreciation 49,500 115.500 181,500 247,500 264,000 $ Carrying Amount 272,000 225,500 156,500 90,500 24.500 8,000 Double-diminishing-balance method: Year 2021 $ 2022 2023 2024 2025 Opening Carrying Amount 272,000 $ 170,000 85,000 42,500 21,250 Depreciation Expense 102,000 85,000 42,500 21,250 13,250 $ Accumulated Depreciation 102,000 187,000 229,500 250,750 264,000 $ Carrying Amount 272,000 170,000 85,000 42,500 21,250 8,000 Units-of-production method: Year 2021 2022 2023 2024 2025 Units-of-Production 272,000 225,140 157,820 90,500 24,500 Depreciation Expense 46,860 67,320 67,320 66,000 16,500 $ Accumulated Depreciation 46,860 114,180 181,500 247,500 264,000 $ Carrying Amount 272,000 225,140 157,820 90,500 24,500 8,000