ABC Corp purchased machinery for $239,458 on May 1, Year 3. The machinery was estimated to have a useful life of ten (10) years and 19,000 working hours, and a residual value of $11,410. In Year 4, the company used the machinery for 2,009 hours. Using the sum-of-the-years-digits method, how much depreciation expense would be recorded for this machinery in Year 4? O a. $37,732 O b. $40,634 O c. $38,699 O d. $41,601 O. $39,667