For Nos. 30-32: The Big Deal Company has purchased a new furniture for their offices at a retail price of $100,000. An additional $20,000 has been charged for insurance, shipping, and handling. The company expects to use the furniture for 10 years and then sell it at a salvage value(market) value of $10,000. 30. What is the accumulated depreciation of the new furniture at the end of year 4 using sum of the years method? A. P68,000 B. P54,000 C. P90,000 D. $80,000 31. What is the depreciation expense of the new furniture for the 4th year using sum of the years method? A. $12,000 B. P10,000 C. P14,000 D. P16,000 32. What is the book value of the new furniture at the end of year 4 using sum of the years method? A. P127,000 B. P115,000 C. P105,000 D. P141,000