36) The depreciation method which uses a depreciation rate that is a multiple of the straight- line rate is called: A) Book value depreciation. B) Declining-balance depreciation. C) Amortization. D) Units-of-production depreciation. E) Modified accelerated cost recovery system (MACRS) depreciation. 37) Marlow Company purchased a point of sale system on January 1 for $7,100. This system has a useful life of 5 years and a salvage value of $1,250. What would be the depreciation expense for the second year of its useful life using the double-declining-balance method? Version 1 A) $1,704. B) $1,170. C) $2,340. D) $1,640. E) $2,840. 122 12