West Coast Tours runs boat tours along the West Coast of British Columbia. On March 5, 2020, it purchased, with cash, a cruising boat for $906,000, having a useful life of 10 years or 13,500 hours, with a residual value of $231,000. The company's year-end is December 31. Required: Calculate depreciation expense for the fiscal years 2020, 2021, and 2022 by completing a schedule. (Note: Depreciation is calculated using half year convention. Assume actual hours of service were: 2020, 850; 2021, 1,910; 2022, 1,665.)