Equipment with a cost of $168,305.00 has an estimated residual value of $7,353.00 and an estimated life of 3 years or 14,659 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 3,623 hours? Select the correct answer. $44.43 - $39,779.60 $53,650.67 $3.00 Which of the following errors, each considered individually, would cause the trial balance totals to be unequal? A payment of $115 for insurance was posted as a debit of $65 to Prepaid Insurance and a credit of $65 to Cash. Cash received from customers on account was posted as a debit of $170 to Cash and a credit of $170 to Accounts Payable. A transaction was not posted. A payment of $436 to a creditor was posted as a debit of $4,369 to Accounts Payable and a credit of $436 to Cash