$\backslash$table$[[$Bus$,$Acquired,Cost,$\backslash$table$[[$Salvage$],[$Value$]],\backslash$table$[[$Useful Life$],[$in Years$]],\backslash$table$[[$Depreciation$],[$Method$]]],[1,$Jan. $1,2020,$$$97,300,$$$8,000,5,$Straight$-$line$],[2,$Jan. $1,2020,124,000,11,000,5,$Declining$-$balance$],[3,$Jan. $1,2021,89,900,8,000,4,$Units$-$of$-$activity$]]$

For the declining$-$balance method, the company uses the double$-$declining rate. For the units$-$of$-$activity method, total miles are expected to be $117,000.$ Actual miles of use in the first $3$ years were $2021,27,500$; $2022,35,000$; and $2023,31,500.$

$(a1).$

$(a2)$

Compute the amount of accumulated depreciation on each bus at December $31,2022.$

$\backslash$table$[[,$Accumulated depreciation$],[$BUS$1,$$