Equipment with a cost of $140,250 has an estimated residual value of $9,051 and an estimated life of 3 years or 14,496 hours. It is to be depreciated by the straight- line method. What is the amount of depreciation for the first full year during which the equipment was used 3,710 hours? a. 543.733.00 b. 53.00 c. $35 36 d. 533,78.11