A company purchased office equipment for $130,000 on May 1, 2021. The estimated service life is 6 years with a $40,000 residual value. The company records partial-year depreciation based on the number of months in service. The amount of depreciation expense to be recognized for the year ended December 31, 2021 is: $10,000. $15,000 $7.500. $18,056