Blossom Ice Fishing Limited purchased ice fishing huts on December $1,2023,$ for $$123,000$ cash. At that time, the huts were estimated to have a useful life of $10$ years and a residual value of $$25,000.$ The huts were disposed of on July $31,2026.$ Blossom uses the double$-$diminishing$-$balance method at two times the straight$-$line depreciation rate, has a March $31$ year end, and makes adjusting entries annually.

record depreciation at march $31,2024,2025,2026$