Linh Do Accounting Services purchased a boat at a cost of $465,662. The boat has an estimated residual value of $23,884 and an estimated life of 13 years, or 173,006 hours of operation. The boat was purchased on 1 July 2022 , and wasyused 24,353 hours in 2022/23 and 26000 hours in 2023/24. If the firm uses the unit of activities method, what is the depreciation expense for the year ended 30 June 2023 ? (Note : Do not enter $ sign in your answer and Keep your answer correctly up to 2 decimal places after the point. )