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 $(2)$ Double$-$diminishing$-$balance method: $(3)$ Units$-$of$-$production method: $(1)$ Straight$-$line method:

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 $2024$;$101,800km$ in $2025$;$62,500km$ in $2026$;$96,500km$ in $2027$ ; and $34,100km$ in $2028.$ Crane Arrow has an

October $31$ year end.