On January $2,2023,$ Konrad Corporation acquirod equipment for $$760,000.$ Tho estimated life of the equipment is $5$ yoars or $37,000$ hours. The estimated residual valuo is $$20,000.$ M Konradwas used $5,000$ hours?Corporation uses the units of production method of depreciation, what will be the debit to Depreciation Expense for the year ended December $31,2024,$ assuming that during this period, the assetO A$.$ $$148,000$O $.$ $$100,000$ C$.$ $$105,405$O D$.$ $$102,703$