Wonder Fried Chicken bought equipment on January $2,2025,$ for $$21,000.$ The equipment was expected to remain in service for four years and to operate for $3,600$ hours. At the end of the equipment's useful life, Wonder Fried Chicken estimates that its residual value will be $$3,000.$ The equipment operated for $360$ hours the first year, $1,080$ hours the second year, $1,440$ hours the third year, and $720$ hours the fourth year.

Read the requirements.

Requirement $2.$ Which method tracks the wear and tear on the equipment most closely?

The method tracks wear and tear most closely.