Oppong Corporation runs boats along the coast of British Columbia. They purchased a cruising boat on May 2, 2023 for cash of $91,000. Its estimated useful life was 5 years or 50,000 hours with a residual value of $5,000. The company's year end is December 31. Assume actual hours of service were :

2023:	8,000
2024:	11,900
2025:	7,400

Calculate depreciation expense for the first three years of the asset's useful life by completing the following table using the different depreciation methods. Calculate the depreciation to the nearest whole month, and round depreciation amounts to the nearest whole dollar. For simplicity, assume that the boats are depreciated as one unit and will not be broken down into parts and depreciated.