Beckman Enterprises purchased a depreciable asset on October $1,$ Year $1$ at a cost of $$168,000.$ The asset is expected

to have a salvage value of $$16,700$ at the end of its five$-$year useful life. If the asset is depreciated on the double$-$

declining$-$balance method, the asset's book value on December $31,$ Year $2$ will be:

Multiple Choice

$$151,200$

$$36,288$

$$33,048$

$$90,720$

$$49,572$