78. On September 19, 2012, McCoy Co. purchased machinery for $285,000. Salvage value

was estimated to be $15,000. The machinery will be depreciated over eight years using the sum-of-the-years'-digits method. If depreciation is computed on the basis of the nearest full month, McCoy should record depreciation expense for 2013 on this machinery of a. $61,354. b. $58,267. c. $58,125. d. $52,500.