8) A company purchased a delivery truck on January 1, 2021, for S100,000. The truck has an estimated life of 10 years and an estimated residual value of $10,000. If the company uses double-declining balance, what would be the book value of the truck after two years? A) S64,000. B) S82,000. C) S76,000. D) S54,000. Learning Obje: 07-04 Calculate depreciation of property, plant, and equipment