32. Refer to Bellingham Incorporated's December 31, 2019 Balance Sheet shown below. Bellingham Incorporated Balance Sheet as of December 31, 2019 Assets Current Assets Cash Inventory Accounts Receivables Total Current Assets $130,000 80,000 40,000 $250,000 Liabilities Current Liabilities Accounts Payable $90,000 Notes Payable 110,000 Total Current Liabilities $200,000 Non-current Liabilities Debt 150,000 Owner's Equity Common Stock 220,000 Retained Earnings 80,000 Total Liabilities and Owner's Equity $650,000 Non-current Assets Plant and Equipment (Net) Patents (Net) Total Assets 350,000 50,000 $650,000 Bellingham began 2019 with the following non-current asset balances: Plant and Equipment (net) $360,000; Patents (net) $55,000. No long-term assets were purchased or sold during the year. What is the depreciation and amortization expense for 2019? $5,000 $10,000 $15,000 $20,000