$5$Wildhorse Company purchased equipment for $$317,000$ on October $1,2025.$ It is estimated that the equipment will

have a useful life of $8$ years and a salvage value of $$57,000.$ Estimated production is $20,000$ units and estimated

working hours are $10,000.$ During $2025,$ Wildhorse uses the equipment for $970$ hours, and the equipment

produces $1,300$ units.

Compute depreciation expense under each of the following methods: $($Wildhorse is on a calendar$-$year basis ending

December $31.)($Do not round intermediate calculations. Round final answers to $0$ decimal places, e$.$g$.45,892.)$

$($a$)$ Straight$-$line method for $2025$

$($b$)$ Activity method $($units of output$)$ for $2025$

$($c$)$ Activity method $($working hours$)$ for $2025$

$($d$)$ Sum$-$of$-$the$-$years'$-$digits method for $2027$

$($e$)$ Double$-$declining$-$balance method for $2026$