Problem $9-5$A Calculating depreciation$-$partial periods LO$2,3$

West Coast Tours runs boat tours along the west coast of British Columbia. On March $5,2023,$ ?it purchased, with cash, a cruising boat for $$876,000,$ ?having a useful life of $10$ ?years or $15,000$ ?hours, with a residual value of $$216,000.$ ?The company's year$-$end is December $31.$

Required:

Calculate depreciation expense for the fiscal years $2023,2024,$ ?and $2025$ ?by completing a schedule. $($Note: Depreciation is calculated to the nearest month. Assume actual hours of service were: $2023,800$;$2024,1,860$;$2025,1,615.)$

$\backslash$table$[[$Depreciation Method,,$],[$Year$,$Straight$-$Line,$\backslash$table$[[$Double$-$Declining$],[$Balance$]],\backslash$table$[[$Units$-$of$-],[$Production$]]],[2023,,,],[2024,,,],[2025,,,]]$