Computer equipment was acquired at the beginning of the year at a cost of $57,286.00. The computer equipment has an estimated residual value of $3,523.00 and an estimated useful life of 5 years. Determine the 2nd year's depreciation using straight-line depreciation. Select the correct answer. $10,752.60 $12,161.80 $21,505.20 $11,457.20.