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 $$900,000,$ having a useful life of $10$ years or $16,800$ hours, with a residual value of $$228,000.$ 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 using half year convention. Assume actual hours of service were: $2023,840$; $2024,1,900$; $2025,1,655.)$