30. A company purchased factory equipment on April 1, 2018 for $80,000. It is estimated that the equipment will have an $8,000 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, 2018 is (watch dates) A) $8,000. B) $6,000. C) $5,400. D) $7,500