Oriole Paper Products purchased $12,000$ acres of forested timberland in March $2025.$ The company paid $$2,040$ per acre for this land,

which was above the $$960$ per acre most farmers were paying for cleared land. During April, May, June, and July $2025,$ Oriole cut

enough timber to build roads using moveable equipment purchased on April $1,2025.$ The cost of the roads was $$300,000,$ and the cost

of the equipment was $$270,000$; this equipment was expected to have a $$10,800$ salvage value and would be used for the

next $15$ years. Oriole selected the straight$-$line method of depreciation for the moveable equipment. Oriole began actively harvesting

timber in August and by December had harvested and sold $648,000$ board feet of timber of the estimated $8,100,000$ board feet

available for cutting.

In March $2026,$ Oriole planted new seedlings in the area harvested during the winter. Cost of planting these seedlings was $$144,300.$

In addition, Oriole spent $$9,600$ in road maintenance and $$7,200$ for pest spraying during calendar$-$year $2026.$ The road maintenance

and spraying are annual costs. During $2026,$ Oriole harvested and sold $928,800$ board feet of timber of the estimated $7,740,000$ board

feet available for cutting.

In March $2027,$ Oriole again planted new seedlings at a cost of $$180,000,$ and also spent $$18,000$ on road maintenance and pest

spraying. During $2027,$ the company harvested and sold $780,000$ board feet of timber of the estimated $7,800,000$ board feet available

for cutting.

Compute the amount of depreciation and depletion expense for each of the $3$ years $(2025,2026,$ and $2027).$ Assume that the roads are

usable only for logging and therefore are included in the depletion base. $($Round times cost per board foot to $2$ decimal places e$.$g$.2\mathrm{.}55$ and

final answers to $0$ decimal places, e$.$g$.45,892.)$