Das Gym purchased new equipment for $$175,000.$ They paid $13\%$ Tax and they got $5\%$ of Discounts. Additionally, the owner had to pay a $$300$ transportation and $$1,000$ installation charges for the equipment. Requirements: Calculate the total cost of the equipment. If it is estimated that the equipment will have a $$15,000$ residual value at the end of its five$-$year useful service life, calculate depreciation in straight line method after $2$ years, what will be its book value? Calculate depreciation using diminishing balance method assuming the rate of depreciation is $40\%$ annually. What will be book value if it is sold after $5$ years? Assume that the equipment can handle $100,000,000$ reps in a lifetime. If in the first year the users had $200,000$ reps, how much is the depreciation for the first year?