I'm not sure how to solve this, could some one show me the correct answer and how to find it?

The Ruiz Corporation, which owns a chain of specialty shops, has recently begun to accept credit cards. On March 1, 2014, Ruiz made a credit card sale of $5,200 to a customer The credit card company charges a fee of 396 Which of the following correctly shows the effects of the sale on March 1? Assume that the credit card fee is recorded on the date of sale. 3.044 3.200 OA D) O option A O option c O option D O option B On January 1, 2014, Rugh Company purchased equipment with a list price of $21000 with a 15% cash discount. The equipment was delivered under terms of FOB destination and freight costs amounted to $625.Atotal of $3.250 was paid for installation and testing. During the first year, Rugh paid $575 for insurance on the equipment and another $475 for routine maintenance and repairs. Rugh uses the units-of-production method of depreciation. Useful life is estimated at 5 years or 300,000 units and estimated salvage value is $2,000.During 2014, the equipment produced 60,000 units. What is the amount of depreciation for 2014? O $4,808 O $4,158 O $4,933 O $4,408