Question $5(1$ point$)$

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Noone Inc., an entity subject to IFRS, is recording its Year $2$ year$-$end journal entries. The company has depreciable assets that were purchased on February $15,$ Year $1,$ for $$735,000.$ Depreciation and capital cost allowance $($CCA$)$ for these assets is as follows:

$\backslash$table$[[,$Year $1,$Year $2],[$Depreciation expense,$$53,000,$$$46,000$