A company purchased factory equipment for $$350,000.$ It is estimated that the equipment will have a $$35,000$ salvage value at the end of its estimated $4-$year useful life. If the company uses the double$-$declining$-$balance method of depreciation, the amount of annual depreciation recorded for the second year after purchase would be

$$87,500.$

$$84,000.$

$$126,000.$

$$60,48$ f