20.

A company purchased factory equipment on April 1, 2022, for $130000. It is estimated that the equipment will have a $13000 salvage value at the end of its 10-year useful life. Using the straight-line method of depreciation, the amount to be recorded as depreciation expense at December 31, 2022, is

A)$11700.

B)$8775.

C)$9750.

D)$13000.

21.

A company purchased factory equipment on June 1, 2022, for $356000. It is estimated that the equipment will have a $8000 salvage value at the end of its 10-year useful life. Using the straight-line method of depreciation, the amount to be recorded as depreciation expense at December 31, 2022, is

A)$14500.

B)$17400.

C)$34800.

D)$20300.

please help me, 10 mins for my test, Thank you so much