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 $$942,000,$ having a useful life of $10$ years or $13,860$ hours, with a residual value of $$249,000.$ 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: $2023,910$;$2024,1,970$;$2025,1,725.)$

$\backslash$table$[[$Depreciation Method$],[$Year$,$Straight$-$Line,$\backslash$table$[[$Double$-$Declining$],[$Balance$]],\backslash$table$[[$Units$-$of$-],[$Production$]]],[2023,,,],[2024,,,],[2025,,,]]$