MC Qu. 39 LO 20-04 B Company switched from...

B Company switched from the sum-of-the-years-digits depreciation method to straight-line depreciation in 2013. The change affects machinery purchased at the beginning of 2011 at a cost of $81,300. The machinery has an estimated life of 5 years and an estimated residual value of $4,065. What is B's 2013 depreciation expense?

21,680

10,298

15,447

20,596