Equipment was purchased for $$200000.$ Freight charges amounted to $$3000$ and there was a cost of $$24000$ for building a foundation

and installing the equipment. It is estimated that the equipment will have a $$31000$ salvage value at the end of its $5-$year useful life.

Depreciation expense each year using the straight$-$line method will be

$$45400.$

$$34600.$

$$39200.$

$$33800.$