Kansas Enterprises purchased equipment for $$80,000$ on January $1,$

$2021.$ The equipment is expected to have a ten$-$year service life,

with a residual value of $$7,650$ at the end of ten years. Using the

double$-$declining balance method, depreciation expense for $2022$

would be Multiple Choice $$14,470.$ $$16,000.$ $$12,800.$ $$11,576.$