On April $22,2023,$ Blossom Enterprises purchased equipment for $$129,600.$ The company expects to use the equipment for $10,500$ working hours during its four$-$year life and that it will have a residual value of $$12,000.$ Blossom has a December $31$ year end and prorates depreciation to the nearest month. The actual machine usage was: $1,500$ hours in $2023$; $2,500$ hours in $2024$; $3,500$ hours in

$2025$; $2,200$ hours in $2026$; and $1,000$ hours in $2027.$ part a$2$ seneca college