Masetati SpA purchased a new machine for its assembly process on august 1, 2022. The cost of this machine $150,000. The company estimated that the machine would have a residual value of $24,000 at the end of its service life. its life is estimated at 5 years, and its working hours are estimated at 21,000 hours. Year end is december 31.

Compute the depreciation expense under the following methods. Each of the following should be considered unrelated.

a. straight-line depreciation for 2022.

b. Activity method for 2023, assuming that machine usage was 800 hours

c. Sum-of-the years' digits for 2023.

d. Double-declining-balance for 2023.