University Car Wash purchased new soap dispensing equipment that cost $$261,000$ including installation. The company estimates that the equipment will have a residual value of $$27,000.$ University Car Wash also estimates it will use the machine for six years or about $12,000$ total hours. Actual use per year was as follows:

$\backslash$table$[[$Year$,$Hours Used$],[1,2,800],[2,1,400],[3,1,500],[4,2,500],[5,2,300],[6,1,500]]$

Prepare a depreciation schedule for six years using the activity$-$based method. $($Round your "Depreciation Rate" to $2$ decimal places and use this amount in all subsequent calculations.$)$

$\backslash$table$[[$UNIVERSITY CAR WASH$],[$Depreciation Schedule$-$Activity$-$Based$],[$End of Year Amounts$],[$Year$,\backslash$table$[[$Depreciation$],[$Expense$]],\backslash$table$[[$Accumulated$],[$Depreciation$]],$Book Value$],[1],[2,,,],[3],[4],[5],[6],[$Total$,,,]]$