On April $22,2023,$ Oriole Enterprises purchased equipment for $$133,600.$ The company expects to use the equipment for $11,500$ working hours during its four$-$year life and that it will have a residual value of $$14,000.$ Oriole has a December $31$ year end and prorates depreciation to the nearest month. The actual machine usage was: $1,500$ hours in $2023$;$2,800$ hours in $2024$;$3,500$ hours in $2025$;$2,800$ hours in $2026$; and $1,100$ hours in $2027.$

$($a$1)$

Prepare a depreciation schedule for the life of the asset under the straight$-$line method. $($Round partial$-$period depreciation rate to $4$ decimal palces, e$.$g$.15\mathrm{.}2563\%$ and other answers to $0$ decimal places, e$.$g$.5,276.)$

Depr.

Depr.

Rate

Expense

Accum.

$\%$

$ $$ $ $$

$\%$