Oriole Company purchased a new machine on October $1,2024,$ at a cost of $$120,000.$ The company estimated that the machine will have a residual value of $$15,600.$ The machine is expected to be used for $10,000$ working hours during its $5-$year life. Oriole Company's year$-$end is December $31.$

$($a$)$

Calculate the depreciation expense under the stralight$-$line method for $2024.($Round to the nearest whole month.$)$

$2024$

Depreciation expense $