Kansas Enterprises purchased equipment for $79.500 on January 1 2021 The equipment is expected to have a five-year service life, with a residual value of $6,600 at the end of five years. Using the straight-line method, the book value at December 31, 2021 would be: Multiple Choice 0 $58.320 0 $72.900 0 $64.920 0 $63.600