West Coast Tours runs boat tours along the west coast of British Columbia. On March 5, 2023, it purchased, with cash, a cruising boat for $864,000, having a useful life of 10 years or 32,700 hours, with a residual value of $210,000. The company's year-end is December 31. Required: Calculate depreciation expense for the fiscal years 2023. 2024, and 2025 by completing a schedule. (Note: Depreciation is calculated to the nearest month. Assume actual hours of service were: 2023,780;2024,1.840:2025,1.595 )