In 2020 , return on assets for JBC Company has increased. This means that the A. company has become more effective. B. company has become more efficient. C. company has neither become more effective nor more efficient. D. company has become more effective and more efficient. Major Link Inc. purchased a new piece of equipment on January 1,2020 , that cost $25,000. The estimated useful life is five years, and estimated residual value is $2,500. If Major Link uses the straight-line method for depreciation, what is the asset's carrying amount at the end of 2021? (Round your answer to the nearest whole dollar.) A. $16,000 B. $15,000 C. $13,500 D. $18,625