81. ABC Company purchased a machine on April 1, 2014 for $210,000. The machine had an estimated useful life of five years and a residual value of $30,000. The machine is being depreciated using the double-diminishing balance method. The asset balance, net of accumulated depreciation, at December 31, 2015 should be: a. b. c. d. $75,600 $88,200 $94,800 $105,600