On January 1, 2010, the ABC company acquired a building for $ 129,360, with an estimated useful life of 30 years, with no residual value. The company uses the straight-line method to depreciate all of its tangible assets. On May 1, 2030, after just over 20 years of use, the company sold the building. What is the balance of the accumulated depreciation account that must be closed (debited) when registering the disposition of the building in the General Journal? to. $ 1437.33 b. $ 88036.67 C. $ 86240.00 d. $ 87677.33