4 . In January 20*6 , $60 090 of equipment was purchased . The service life is 8 years , with $6 090 of residual value . Double - declining balance depreciation is used . By December 20X7 the allowance for accumulated lepreciation will have a balance A . that is $12 750 greater than under straight - line depreciation B . that is $16 875 greater than under straight - line depreciation C . that is $18 750 greater than under straight - line depreciation D . that is $15 375 greater than under straight - line depreciation E. None of these