Make a partial depreciation schedule for the third year using the units$-$of$-$production depreciation for a laser engraver that costs $$45,000$ and has a scrap value of $$5,000.$ The engraver has an expected life of $200,000$ hours and is expected to last $15$ years.

End$-$of$-$year book value

Accumulated depreciation

Annual depreciation

Year

Hours used

$124,839$

$220\mathrm{.}263$

$321,404$