A company purchased factory equipment on April $1,2022$ for

$$132200.$ It is estimated that the equipment will have a $$17000$

salvage value at the end of its $10-$year useful life. Using the

straight$-$line method of depreciation, the amount to be recorded as

depreciation expense at December $31,2022$ is$$$$11520.$$$13220.$$$9915.$$$8640.$