Blossom Company purchased a large piece of equipment on October $1,2023.$ The following information relating to the equipment was gathered at the end of October:

Price

$$40,000$

Credit terms

$\frac{2}{10},\frac{n}{30}$

Engineering costs

$$3,000$

Maintenance costs during regular production operations

$$6,000$

It is expected that the equipment could be used for $12$ years, after which the salvage value would be zero. Blossom intends to use the equipment for only $10$ years, however, after which it expects to be able to sell it for $$2,600.$ The equipment was delivered on October $1$ and the invoice for the equipmert was paid on October $9,2023.$ Blossom uses the calendar year to prepare financial statements.

Blossom follows IFRS for financial statement purposes.

$($a$)$ Calculate the depreciation expense for the years indicated using the following methods. $($Do not round intermediate calculations. Round final answers to $0$ decimal places, e$.$g$.5,275.)$

Straight$-$line method for $2023$

$

Sum$-$of$-$the$-$years'$-$digits method for $2024$

$

Double$-$declining$-$balance method for $2023$

$