Equipment was purchased for $$140000.$ Freight charges amounted to

$$6500$and there was a cost of $$19000$for building a

foundation and installing the equipment. It is estimated that the

equipment will have a $$29000$salvage value at the end of its

$5-$year useful life. Depreciation expense each year using the

straight$-$line method will be

$$$$22200.$$$33100.$$$27300.$$$22900.$