A company purchased a factory equipment on April 1, 2019 for 32.000 TL. It is estimated that the equipment will have a 4.000 TL residual value at the end of its 10-year useful life. Using the straight-line method of depreciation, what would be the amount to be recorded as depreciation expense at December 31, 2019?

a.3.200

b.2.800

c.2.100

d.2.400