Blossom Limited purchased four articulated robots on account on May $1,2024,$ at an invoice price of $$502,000.$ On May $2,$ it paid $$4,000$ for delivery of the robots. A one$-$year, $$5,500$ insurance policy on the robots was purchased on May $3.$ On May $30,$ Blossom paid $$10,000$ for assembly, installation and testing of each robot on a production line. The robots started operating or were ready fo use on July $1.$

Blossom estimates the useful life of the robots will be four years or $10,000$ units with a residual value of $$90,000.$ Assume the robots collectively produce the following numbers of units each year: $1,500$ units in $2024$;$3,000$ units in $2025$; $2,300$ units in $2026$;$2,200$ units in $2027$; and $1,000$ units in $2028.$ Blossom has a December $31$ year end.

$($a$)$

Assume that the company, after recording depreciation using the straight$-$line method, for the first six months of $2026,$ determined on July $1,2026,$ that the robots could be operated for two more years than originally estimated. Because of this, the residual value at the end of this revised useful life would now be $$40,160.$

Calculate the annual depreciation and total depreciation over the robots' remaining lives.

Depreciation $2026($After July $1,2026)$

Depreciation $2027$

$

Depreciation $2028$

$

Depreciation $2029$

$

Depreciation $2030$

$

Total depreciation

$