Wildhorse Arrow Ltd$.$ purchased a new bus on October $1,2024,$ at a total cost of $$200,720.$ Management is conaidering the merits of

using the diminishing$-$balance or units$-$af$-$production methods of depreciation instead of the straight$-$line method, which it currently

uses for its athar buses. The new bus has an estimated residual value of $$20,000,$ and an estimated useful life of either four years or

$301,200km.$ 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: $7,900$ lom in $2024$; $100,000$ km in $2025$; $63,400$ km in $2026$;$94,600$ km in $2027$; and $35,400$ km in $2028.$ Wildhorse Arrow has

an October $31$ year end.