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 $2027.$