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Problem I Barrett Corporation bought equipment on January 1, 2020 for $64,000. At the time its estimated life was 5 years/200,000 hours and its estimated scrap value was $4,000. In 2020 the equipment was employed for 38,000 hours. Required: Calculate 2020 depreciation expense under: A) Straight-line depreciation B) Units of production method C) Double Declining Balance Problem II On March 1, 2021 Harris Corporation purchased three machines for a total of $180,000. If he purchased them separately Machine I would have cost $50,000; Machine 2 would have cost $80,000; and Machine 3 would have cost $70,000. Required: Prepare the journal entry Harris should make on March 1, 2021