Question $2)$ Harry's Company purchased a new machine on September $1,2023,$ at a cost of $$138,000.$ The company estimated that the machine has a salvage value of $$51,515,$ is expected to be used for $108,106$ working hours, and will have a $7-$year life.

Instructions:

A$)$ Compute the depreciation expense under the straight$-$line method for $2023,2026,$ and $2030,$ assuming a December $31$ year$-$end.

B$)$ Compute the depreciation expense under the double$-$declining balance method for $2023$ and $2024.$ Round the DDB percentage rate to $2$ decimal places $(.\%.$

C$)$ Compute the depreciation expense under the units$-$of$-$activity method for $2023,$ assuming machine usage was $4,444$ hours. $($Record depreciation per unit to the nearest cent.$)$