Equipment with a cost of $147,741 has an estimated residual value of $7,982 and an estimated life of 3 years or 12,371 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 3,511 hours? Oa546.58633 Ob. 339,66433 c. 31941 d. 33.00