Harris & Goosen Adventures organizes adventure motorcycle vacation tours across the western U.S.. To satisfy growing demand to provide tours throughout Alaska and the Yukon, Harris & Goosen acquire a fleet of new BMW F850 GS Adventure bikes for $16,000 each. Under the company's existing accounting policies, the bikes have a five-year useful live and $1,000 scrap value. They were put into service on the date of delivery to their Anchorage base (July 1, 2022). Harris & Goosen use straight-line depreciation. The company's fiscal year ends on December 31. The depreciation charge recorded on each bike in 2023 will be: O $6,400 $3,200 O $3,000 O $1,500