Linh Do Accounting Services purchased a boat at a cost of $217,769. The boat has an estimated residual value of $29,805 and an estimated life of 13 years, or 109,773 hours of operation. The boat was purchased on 1 July 2022, and was used 21,604 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.)