Equipment with a cost of $220,000 has an estimated residual value of $30,000 and an estimated life of 10 years or19,000 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first fullyear, during which the equipment was used 2,100 hours?
a. $21,000
b. $30,000
c. $22,000
d. $19,000
d
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