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 $$906,000,$ having a useful life of $10$ years or $13,500$ hours, with a residual value of $$231,000.$ 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: $2023,850$; $2024,1,910$; $2025,1,665.)$