12) On January 1, Year 1, Marino Moving Company paid $48,000 cash to purchase a truck. The truck was expected to have a four-year useful life and an $8,000 salvage value. If Marino uses the straight-line method, the amount of accumulated depreciation shown on the December 31 , Year 4 balance sheet, after the depreciation entry, would be A) $36,000 B) $40,000. C) $48,000. D) $30,000