On April $22,2023,$ Blossom Enterprises purchased equipment for $$139,700.$ The company expects to use the equipment for $11,500$

working hours during its four$-$year life and that it will have a residual value of $$15,500.$ Blossom has a December $31$ year end and pro$-$

rates depreciation to the nearest month. The actual machine usage was: $1,800$ hours in $2023$; $2,700$ hours in $2024$;$3,600$ hours in

$2025$;$2,500$ hours in $2026$; and $1,100$ hours in $2027.$

$($a$1)$

Question Part Score

$($a$2)$

Prepare a depreciation schedule for the life of the asset under the double diminishing$-$balance method. $($Round partial$-$period

depreciation rate to $4$ decimal palces, e$.$g$.15\mathrm{.}2563\%$ and other answers to $0$ decimal places, e$.$g$.5,276.)$