Twilight Manufacturing's Property, Plant and Equipment Records Reveal the Following

Twilight Manufacturing's property, plant and equipment records reveal the following information:
$\begin{array}{|l|c|c|l|l|l|c|}\hline \text { Equipment } & \text { Cost } & \begin{array}{c}\text { Residual } \\\text { Value }\end{array} & \begin{array}{l}\text { Purchase } \\\text { Date }\end{array} & \begin{array}{l}\text { Depreciation } \\\text { Method }\end{array} & \begin{array}{l}\text { Estimated } \\\text { Useful Life }\end{array} & \begin{array}{c}\text { Units } \\\text { Produced } \\\text { in 2014 }\end{array} \\\hline(1) & 60,000 & 12,000 & \begin{array}{l}\text { December } \\1,2019\end{array} & \text { Straight Line } & 5 \text { years } & 2,000 \\\hline(2) & 70,000 & 8,000 & \begin{array}{l}\text { October 18, } \\2020\end{array} & \begin{array}{l}\text { Units of } \\\text { Production }\end{array} & \begin{array}{l}50,000 \\\text { units }\end{array} & 5,000 \\\hline \text { (3) } & 130,000 & - & \begin{array}{l}\text { June 12, } \\2020\end{array} & \begin{array}{l}\text { Double } \\\text { Declining } \\\text { Balance }\end{array} & 10 \text { years } & 6,000 \\\hline \text { (4) } & 100,000 & 10,000 & \begin{array}{l}\text { May 3, } \\2020\end{array} & \text { Straight Line } & 8 \text { Years } & 8,000 \\\hline\end{array}$ Calculate the depreciation expense for each equipment item for the year ended December 31, 2020, using the nearest whole month method.