Badger Corporation purchased a machine for $132,000 on January 1 . 2011, and depreciated it by the straight-line method using an estimated useful life of eight years with no salvage value. On January 1 . 2014, Badger determined that the machine had a useful life of six years from the date of acquisition and will have a salvage value of $12,000 . A change in estimate was made in 2014 to reflect

these additional data. What amount should Badger record as the balance of the accumulated depreciation account for this machine at December 31 . 2014?
a. $73,000
b. $77,000
c. $61,250
d. $63,600


A

Business

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