Crane Electronics purchased packaging equipment for $$624,000$ cash on July $1,2022.$ Management estimates the equipment can package $832,000$ inventory units and will be productive for $5$ years. Its salvage value is estimated at $$52,000.$ During $2022,$ the equipment packaged $135,200$ units, with another $145,600$ units in $2022.$

Compute the annual depreciation expense for $2022$ and $2023,$ and book value at December $31,2023,$ under the straight$-$line method.

$2022$ depreciation

$2023$ depreciation

December $31,2023$ book value

$

$

$