Sweet Manufacturing purchased a machine on January $1,2023$ for use in its factory. Sweet paid $$625,000$ for the machine and estimated that it had a useful life of $10$ years, at the end of which time the machine was expected to have a residual value of $$40,000.$ During its life, the machine was expected to produce $300,000$ units. During $2023,$ the machine produced $34,800$ units, and produced $45,400$ in $2024.$ The machine was subject to a $20\%$ CCA rate, and Sweet's year$-$end was December $31.$ The machine is eligible for the Accelerated Investment Incentive.

$($a$)$

Calculate the annual depreciation amount for $2023$ and $2024$ using the straight$-$line method.

$\backslash$table$[[,,2023,2024],[$Annual depreciation amount,$$,,]]$