On January 1, 2014, Rubens Company made a basket purchase including land, a building and equipment for $460,000. The appraised values of the assets are $24,000 the land, $408,000 for the building and $48,000 for equipment. Rubens uses the double declining balance method of depreciation for the equipment which is estimated to have a useful life of five years and a salvage value of $9,000. For 2014, the depreciation on expense on the equipment is: (Do not round intermediate calculations.) $9, 200 $18, 400 $15, 600 $14, 400