The Ayayai Clinic purchased a new surgical laser for $$62,500.$ The estimated salvage value is $$4,300.$ The laser has a useful life of

five years and the clinicexpects to use it $11,500$ hours. It was used $1,900$ hours in year $1$;$2,500$ hours in year $2$;$2,700$ hours in year

$3$; $2,100$ hours in year $4$; $2,300$ hours in year $5.$

$($a$)$

Compute the annual depreciation for each of the five years under straight$-$line and units$-$of$-$activity methods.