Equipment that cost $350,000 and had a book value of $156,000 was sold for $180,000. Data from the comparative balance sheets are: 12/31/2013 12/31/2012 Equipment $2,160,000 $1,950,000 Accumulated Depreciation $660,000 $570,000

Depreciation expense for 2013 was $308,000.

Depreciation expense for 2013 was $284,000.

Depreciation expense for 2013 was $54,000.

Depreciation expense for 2013 was $36,000.