Swanson and Hiller, incorporated, purchased a new machine on september $1$st of $2015$ at a cost of $$108,000.$ The machines estimated useful life at the time of the purchase was $5$ years, and its residual value was $$8,000.$ The company reports on a calender year basis. Prepare a complete depreciation schedule, beginning with current year, using the $150$ percent double declining balance, switching to straight line depreciation when that maximizes the expense. $($Assume that the half$-$year convention is used$)$