Straight-Line and Units-of-Production Methods Assume that Sample Company purchased factory equipment on January 1, 2016, for $60,000. The equipment has an estimated life of five years and an estimated residual value of $6,000. Sample's accountant is considering whether to use the straight-line or the units-of-production method to depreciate the asset. Because the company is beginning a new production process, the equipment will be used to produce 10,000 units in 2016, but production subsequent to 2016 will increase by 10,000 units each year. Required: 1. Calculate the depreciation expense, accumulated depreciation, and book value of the equipment under both methods for each of the five years of its life. Enter all amounts positive values. Straight-line method: Annual Accumulated Year Depreciation Depreciation Book Value 2016 $ 2017 2018 2019 2020 Units-of-production method: Annual Depreciation Accumulated Depreciation Book Value Year 2016 $ 2017 2018 2019 2020 2. In this exercise, The units of production method results in a depreciation pattern opposite to which depreciation method