Ann Torbert purchased a truck for $11,000 on January

1, 2018. The truck will have an estimated salvage value of $1,000 at the end of 5 years. Using the

units-of-activity method, the balance in accumulated

depreciation at December 31, 2019, can be computed

by the following formula:

(a) ($11,000 ÷ Total estimated activity) × Units of

activity for 2019.

(b) ($10,000 ÷ Total estimated activity) × Units of

activity for 2019.

(c) ($11,000 ÷ Total estimated activity) × Units of

activity for 2018 and 2019.

(d) ($10,000 ÷ Total estimated activity) × Units of

activity for 2018 and 2019.