$\frac{1\mathrm{.}67}{5}$

different accountant was in charge of selecting the depreciation method for each bus, and various methods have been used. Information concerning the buses is summarized in the table below.

$\backslash$table$[[$Bus$,$Acquired,Cost,$\backslash$table$[[$Salvage$],[$Value$]],\backslash$table$[[$Useful Life$],[$in Years$]],\backslash$table$[[$Depreciation$],[$Method$]]],[1,$Jan. $1,2020,$$$99\mathrm{.}500,$$$7,000,5,$Straight$-$line$],[2,$Jan. $1,2020,112,000,10,500,5,$Declining$-$balance$],[3,$Jan. $1,2021,92,700,8,000,5,$Units$-$of$-$activity$]]$

For the declining$-$balance method, the company uses the double$-$declining rate. For the units$-$of$-$activity method, total miles are expected to be $121,000.$ Actual miles of use in the first $3$ years were $2021,24,500$; $2022,35,000$; and $2023,31,500.$

$($a$1)$

$($a$2).$

$($b$)$

If Bus $2$ was purchased on April $1$ instead of January $1,$ what is the depreciation expense for this bus in $(1)2020$ and $(2)2021?($Round answers to $0$ decimal places, es$.5,275.)$

$(1)$

$2020,(2)$

$2021$