Crane Arrow Ltd$.$ purchased a new bus on October $1,2024,$ at a total cost of $$265,159.$ Management is considering the merits of using the diminishing$-$balance or units$-$of$-$production methods of depreciation instead of the straight$-$line method, which it currently uses for its other buses. The new bus has an estimated residual value of $$26,500,$ and an estimated useful life of either four years or $302,100km.$ 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: $7,200km$ in $2024$; $101,800$ km in $2025$; $62,500$ km in $2026$; $96,500$ km in $2027$; and $34,100$ km in $2028.$ Crane Arrow has an October $31$ year end.

$($a$)$

Prepare separate depreciation schedules for the life of the bus using: $($Round depreciation per unit to $2$ decimal places, e$.$g$.5\mathrm{.}28$ and final answers to $0$ decimal places, e$.$g$.5,275.)$

$(1)$ Straight$-$line method: