B) 0.050 0.065 D) 1.850 d 13. On January 1, 2012, Voss Company purchased equipment for $86,000. Voss uses straight-line depreciation and estimates an eight-year useful life and a $6,000 salvage value. On December 31,2016, Voss sells the equipment for $30,000. In recording this sale, Voss should reflect: A) A $3,000 loss B) A $12,000 loss C) A $6,000 loss D) No gain or loss Page 3 of 11