Bonita SpA purchased a new machine for its assembly process on August $1,2022.$ The cost of this machine was $144,000.$ The

company estimated that the machine would have a residual value of $23,040$ at the end of its service life. Its life is estimated at $5$ years,

and its working hours are estimated at $15,120$ hours. Year$-$end is December $31.$

Compute the depreciation expense under the following methods. Each of the following should be considered unrelated. $($Round

depreciation rate per hour to $2$ decimal places, e$.$g$.5\mathrm{.}35$ for computational purposes. Round your answers to $0$ decimal

places, e$.$g$.45,892.)$

$($a$)$ Straight$-$line depreciation for $2022$

$$

$($b$)$ Activity method for $2023,$ assuming that machine usage was $800$ hours

$$

$($c$)$ Sum$-$of$-$the$-$years'$-$digits for $2023$

$$

$($d$)$ Double$-$declining$-$balance for $2023$

$$