Equipment with a cost of $81,000 has an estimated residual value of $6,000 and an estimated useful life of 5 years. It is to be depreciated using the straight-line method. What is the amount of depreciation for 5. the first full year? $75,000 $15,000 $17,400 $16,200 6. A machine with a cost of $32,000 has an estimated residual value of $4,000 and an estimated useful life of 3 years or 11,000 hours. It is to be depreciated by the units-of-production method. What is the amount of depreciation for the second full year, during which the machine was used 5,000 hours? $14,545 $12,727 $9,333