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A machine with a cost of $ 65,000 has an estimated residual value of $ 5,000 and an estimated life of 10 years or 18,000

A machine with a cost of $ 65,000 has an estimated residual value of $ 5,000 and an estimated life of 10 years or 18,000 hours. What is the amount of depreciation for the second full year, using the declining balance method?

A. $ 15,000 B. $ 13,000

C. $ 16,250 D. $ 10,400

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