Alpha Co. purchased a small delivery truck on January 1, 2018. Total cost SAR 88.000 Expected residual value SAR 8,000 Estimated useful life in years 5 years Using Decline - Balance method, determine the December 31, 2019 (end of year 2) Netbook value SAR 52,800 SAR 35,200 SAR 56,320 SAR 31,680