The Blue Clinic purchased a new surgical laser for $$85,500.$ The estimated salvage value is $$5,700.$ The laser has a useful life of five years and the clinic expects to use it $10,500$ hours. It was used $1,700$ hours in year $1$;$2,300$ hours in year $2$; $2,500$ hours in year $3$; $1,900$ hours in year $4$;$2,100$ hours in year $5.$

$($a$)$

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