20. MC.10-82.Algo (Algorithmic) Equipment with a cost of $159,491 has an estimated residual value of $7,897 and an estimated life of 7 years or 15,843 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full year, during which the equipment was used for 3,818 hours? $21,656.29 $36,532.59 $39.71 $7.00