A company purchased factory equipment on June $1,2021,$ for $$152000.$ It is estimated that the equipment will have a $$8000$ 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 $31,2021,$ is

$$8400.$

$$7200.$

$$6000.$

$$14400.$