Sunland Arrow Ltd. purchased a new bus on October 1, 2024, at a total cost of $185,590. 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 $18,500, and an estimated useful life of either four years or 303,800 km. 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: 8,200 km in 2024; 99,000 km in 2025; 64,300 km in 2026; 97,000 km in 2027; and 35,300 km in 2028. Sunland Arrow has a October 31 year end.

Prepare separate depreciation schedules for the life of the bus using: (Round depreciation per unit to 2 decimal places, eg. 5.28 and final answers to O decimal places, e.g. 5,275.)

(1) Straight-line method (Depreciable amount, Depreciation Expense, Accumulated Depreciation, Carrying Amount)

(2) Double-diminishing-balance method: (opening carrying amount, depreciation expense , Accumulated Depreciation, Carrying amount)

(3) Units-of-production method: (Units-of-production, Depreciation Expense, Accumulated Depreciation, Carrying Amount)