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Northern Company purchased a machine on January 1 , 2 0 1 6 , for $ 1 2 0 , 0 0 0 . At

Northern Company purchased a machine on January 1,2016, for $120,000. At that time, the machine's useful life was an estimated six years with a zero salvage value. Just before depreciation was recorded for 2020, the machine's estimated useful life was extended six years beyond 2020 with a $8,000 salvage value.
Using straight-line depreciation, what is the 2020 depreciation expense?
A) $9,144
B) $20,000
C) $4,000
D) $9,000
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