Waterway Corporation purchased a new machine for its assembly process on August $1,2025.$ The cost of this machine was

$$162,900.$ The company estimated that the machine would have a salvage value of $$18,900$ at the end of its service life. Its

life is estimated at $5$ years, and its working hours are estimated at $20,000$ hours. Year$-$end is December $31.$

Compute the depreciation expense under the following methods. Each of the following should be considered unrelated.

$($Round depreciation rate per hour to $2$ decimal places, e$.$g$.5\mathrm{.}35$ for computational purposes. Round your answers to

$0$ decimal places, e$.$g$.45,892.)$

$($a$)$ Straight$-$line depreciation for $2025$

$($b$)$ Activity method for $2025,$ assuming that machine usage was $800$ hours

$($c$)$ Sum$-$of$-$the$-$years'$-$digits for $2026$