On December $31,2025,$ before the books were closed, the management and accountants of Riverbed inc. made the following determinations about three pieces of equipment.

$1.$ Equipment A was purchased January $2,2022.$ It originally cost $$538,000$ and, for depreciation purposes, the straight$-$line method was originally chosen. the asset was originally expected to change the depreciation method from straight$-$line to sum$-$of$-$the$-$years$-$digits, and the estimates relating to useful life and salvage value remained unchanged.

$2.$ Equipment B was purchased January $3,2021.$ It orignally cost $$198,000$ and, for depreciation purposes, the striaght$-$line method was chosen. The asset was orignally expected to be useful for $15$ years and have a zero residual value. In $2025,$ the decision was made to shorten the total life of this asset to $9$ years and to estimate the residual value at $$3,200.$

$3.$ Equipment C was purchased on January $5,2021.$ This assets orifinal cost was $$158,800,$ and this amount was entirely expensed in $2021,$ This particular asset has a $10$ year useful life and no residual value. The straight$-$line method was chosen.

Additional data:

$1.$ income in $2025$ before depreciation expense amounted to $$400,800.$

$2.$ Deprecation expense on assets other than A$,$B and C totaled $$54,800$ in $2025.$

$3.$ Income in $2024$ was reported at $$366,600.$

$4.$ Ignore all income tax effects.

$5.100,800$ shares of common stock were outstanding in $2024$ and $2025.$