Current Attempt in Progress Oriole Company purchased equipment on account on September 3, 2019, at an invoice price of $184,000. On September 4, 2019. it paid $4,100 for delivery of the equipment. A one year $1,915 insurance policy on the equipment was purchased on September 6, 2019. On September 20, 2019, Oriole paid $3.900 for installation and testing of the equipment. The equipment was ready for use on October 1, 2019. Oriole estimates that the equipment's useful life will be four years, with a residual value of $8,000. It also estimates that, in terms of activity, the equipment's useful life will be 73,600 units. Oriole has September 30 scal year end. Assume that actual usage is as follows: # of Units Year Ended September 30 15.440 2020 23,740 2021 20.040 15,280 2023 2022