On 1/1/2019, a company purchased a machine for 80,000 dinars, where its useful life was estimated at 5 years, and the value of the waste was zero. On 1/1/2021, the company changed the depreciation method to the declining installment method at a rate of 40% annually. The cumulative effect of changing the depreciation method is: Select one: O a. 19200 dinars O b. 22000 dinars O c. 32000 dinars O d. 20000 dinars