Oriole Arrow Ltd$.$ purchased a new bus on October $1,2024,$ at a total cost of $$170,867.$ Management is considering the merits of using

the diminishing$-$balance or units$-$of$-$production methods of depreciation instead of the straight$-$line method, which it currently uses

for its other buses. The new bus has an estimated residual value of $$17,000,$ and an estimated useful life of either four years or

$301,700km.$ Use of the bus will be sporadic so it could be much higher in some years than in others. Assume the new bus is driven as

follows: $7,300km$ in $2024$;$100,400km$ in $2025$;$61,600km$ in $2026$;$96,400km$ in $2027$ ; and $36,000km$ in $2028.$ Oriole Arrow has an

October $31$ year end.