Wildhorse Arrow Ltd$.$ purchased a new bus on October $1,2024,$ at a total cost of $$255,961.$ Management is considering the merits of using the diminishing$-$balance or units$-$of$-$production methods of depreciation instead of the straight$-$line method, which it currently uses for its other buses. The new bus has an estimated residual value of $$25,500,$ and an estimated useful life of either four years or $299,300km.$ Use of the bus will be sporadic so it could be much higher in some years than in others. Assume the new bus is driven as follows: $8,600km$ in $2024$; $99,800$ km in $2025$;$61,900$ km in $2026$;$94,000$ km in $2027$; and $35,000$ km in $2028.$ Wildhorse Arrow has an October $31$ year end.

$($a$)$

Your answer is partially correct.

Prepare separate depreciation schedules for the life of the bus using: $($Round depreciation per unit to $2$ decimal places, eg$.5\mathrm{.}28$ and final answers to $0$ decimal places, es$.5,275.)$

$(1)$ Straight$-$line method:

$\backslash$table$[[$Year$,\backslash$table$[[$Depreciable$],[$Amount$]],,\backslash$table$[[$Depreciation$],[$Expense$]],,\backslash$table$[[$Accumulated$],[$Depreciation$]],,\backslash$table$[[$Carrying$],[$Amount$]]],[2024$$$,,$$$,,$$$,,$$$,224,844,40$