Equipment with a cost of $140,029 has an estimated residual value of $8,869 and an estimated life of 5 years or 14,886 hours. It is to be depreciated by the straight-lin method. What is the amount of depreciation for the first full year, during which the equipment was used 3,276 hours? Oa. $28,864.72 Ob. 540.04 Oc. $5.00 Od. 526.232.00