Carla Vista Arrow Ltd, purchased a new bus on October 1,2024, at a total cost of $189,943. Management is considering the merits of using the diminishing-balance or units-of-production methods of depreciation instead of the straight-line method, which it currently uses for its other buses. The new bus has an estimated residual value of $19,000, and an estimated useful life of either four years or 299,900km. Use of the bus will be sporadic so it could be much higher in some years than in others. Assume the new bus is driven as follows: 6.600km in 2024; 101,300 km in 2025; 62,100 km in 2026;94,700 km in 2027: and 35,200 km in 2028. Carla Vista Arrow has a October 31 year end. (1) Straight-line method: (2) Double-diminishing-balance method: (3) Units-of-production method