Cullumber Arrow Ltd. purchased a new bus on October 1.2024 , at a total cost of $159.585. 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 $16,000, and an estimated useful life of either four years or 305.500km. 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 km in 2024; 100,400km in 2025; 64,500 km in 2026;95,700 km in 2027; and 37,000 km in 2028. Cullumber Arrow has a October 31 yearend. Prepare separate depreciation schedules for the life of the bus using: (Round depreciation per unit to 2 decimal ploces, es 5.28 and final answers to 0 decimal places, es, 5,275) (1) Straight-line method