On Aprit2, Your 1. Victoc, Incorporated acquired a new piece of fitering equipment. The cost of the equipment was $520,000 with a residual value of $30,000 at the end of is estirnated useful Metime of 4 years. Victor uses a calendar year iend for financial reporting. If Victor uses straight-fine depreciation with the halfyear comvertion, the book value of the equipment at December 31 Year 2 will be: Munde Chsice 132.000 323500 1367500 $336.250