On July $1,2023$ Buffalo's Greenhouse purchased a new delivery truck for $$80,000.$ Buffalo estimates that the delivery truck will have

a five$-$year useful life, or $90,000$ kilometres, and a residual value of $$8,000.$ Buffalo's Greenhouse has a December $31$ year end. Buffalo

drove the truck $10,000km$ in $2023$ and $36,000km$ in $2024.$

$($a$)$

$($b$)$

Calculate depreciation expense using the double diminishing$-$balance method for $2023$ and $2024.$