A refrigerator used by a wholesale warehouse has a cost of $66,700, an estimated residual value of $5,100, and an estimated useful life of 14 years. What is the amount of the annual depreciation computed by the straight-line method? $ b. lournalize the entry on Derember 31 to renord depreciation for the yoar. If an amount box thocs nat require ari entry, Inave it blank