Rapture Company purchased a new car for use in its business on January $1,2020.$ It paid $$23,000$ for the car. Rapture expects the car to have a useful life of four years with an estimated residual value of zero. Rapture expects to drive the car $70,000$ miles during $2020,55,000$ miles during $2021,10,000$ miles in $2022,$ and $49,000$ miles in $2023,$ for total expected miles of $184,000.$

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Straight$-$line method

$\backslash$table$[[$Year$,\backslash$table$[[$Annual$],[$Depreciation$],[$Expense$]],\backslash$table$[[$Accumulated$],[$Depreciation$]],$Book Value$],[$Start$],[2020],[2021],[2022],[2023,,,]]$