Dylex Corporation's property, plant and equipment subledger at January $1,2023$ appeared as follows:

$\backslash$table$[[$Cost Information,Depreciation$/$Amortization$],[$Description$,$Purchase Date,$\backslash$table$[[$Amort$.],[$Method$]],$Cost,Residual,Life,$\backslash$table$[[$Accum$,$ Balance$],[$Dec$.31,2022]],\backslash$table$[[$Expense for$],[2023]],\backslash$table$[[$Accum$.$ Balance$],[$Dec$.31,2023]]],[$Machinery$,$May $4,2021,\frac{S}{L},242,800,26,800,10$ years,,,$],[$Equipment$,$September $4,2022,DDB,78,000,30,600,5$ years,,,$],[$Autamobiles$,$March $4,2021,$Units,$261,000,10,000,1,004,000km,,,],[$Boats$,$January $4,2022,\frac{S}{L},47,400,5,400,5$ years,,,$],[$Building$,$January $4,2021,\frac{S}{L},147,900,21,900,7$ years,,,$],[$Copyright$,$September $4,2020,\frac{S}{L},96,000,0,10$ years,,,$],[$Furniture$,$May $2,2023,$DDB$,31,388,5,000,4$ years,,,$],[$Building$,$May $2,2023,$DDB$,26,612,4,000,5$ years,,,$]]$

Additional information:

Dylex Corporation calculates depreciation and amortization to the nearest month.

$\frac{S}{L}=$ Straight Line; $DDB=$ Double$-$Declining Balance; Units $=$ Units of Production

There have been no disposals, revisions, or impairments prior to January $1,2023$

Actual kilometers driven by the automobiles: $2021-476,000$; $2022-202,000$; $2023-243,000$

At the beginning of $2023,$ it was determined that the boats would be used for $1$ year less than originally estimated given to a charitable organization on May $5,2023$ method.