On January $2,2021,$ Archer Company, a skateboard manufacturer, installed a computerized machine in its factory at a cost of

$$158,000.$ The machine's useful life was estimated at four years or a total of $187,500$ units with a $$23,000$ trade$-$in value. Archer

Company's year$-$end is December $31.$

Calculate depreciation for each year of the machine's estimated useful life under each of the following methods: $($Do not round

intermediate calculations.$)$

a$.$ Straight$-$line

b$.$ Double$-$declining$-$balance

c$.$ Units$-$of$-$production, assuming actual units produced were: