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Which of the following formulas would be INCORRECT In cell D11? B C D E A 1 2 Cost 3 Salvage 4 Life (in years) $440,000 $40,000 5 5 6 7 8 9 10 11 January 1 book Depreciation Year value Expense 1 $440,000 $176,000 2. $264,000 $105,600 3 $ 158,400 $63,360 4. $95,040 $38,016 5 $57,024 $17,024 AN Accumulated Depreciation $176,000 $281,600 $344,960 $382,976 $400,000 December 31 book value $264,000 $158,400 $95,040 $57,024 $40,000 12 5 12 5 $57,024 $17,024 $400,000 Multiple Choice SUM(C8:C11) +811+C11 +C84C9-C10+C11 O +10C11