Equipment with a cost of $163,941 has an estimated residual value of 57,128 and an estimated life of 5 years or 15,323 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 for 3,719 hours? a 531,362.60 b. 52,059,62 32.78830 d. 101