On April 22, 2023, Wildhorse Enterprises purchased equipment for $139,020. The company expects to use the equipment for 11,700 working hours during its four-year life and that it will have a residual value of $15,000. Wildhorse has a December 31 year end and pro-rates depreciation to the nearest month. The actual machine usage was: 1,600 hours in 2023; 2,500 hours in 2024; 3.900 hours in 2025;3.000 hours in 2026; and 900 hours in 2027. End of Year \begin{tabular}{|l|l|c|c|c|} \hline Depr. Rate & Depr. Expense & Accum. Depr. & Carrying Amount \\ \hline & % & 5 & & \\ \hline & % & & \\ \hline \end{tabular}