Choose the best answer for the blank: Micah Bartlett Company purchased equipment on January 1, at a total invoice cost of $110,000. The equipment has an estimated salvage value of $10,000 and an estimated useful life of 5 years. The amount of accumulated depreciation at December 31 in the same year, if the double-declining balance method of depreciation is used, is $20,000 O $44,000 O $30,000 O $40,000