Computer equipment was acquired at the beginning of the year at a cost of $57,000 that has an estimated residuat value of $9,000 and an estimated useful lafe of 5 years. Determine the second-year depreciation using the straight-fine method. L. $13,200 6. $19,200 c. $9,000 d. 30000 Computer equipment was acquired at the beginning of the year at a cost of $57,000 that has an estimated residuat value of $9,000 and an estimated useful lafe of 5 years. Determine the second-year depreciation using the straight-fine method. L. $13,200 6. $19,200 c. $9,000 d. 30000