On January 1, 2016, Shoreham, Inc. acquired an equipment for $45,600. The estimated life of the equipment is 6 years, with an estimated residual value of $2,400. In its financial statements, Shoreham uses double-declining-balance depreciation. The accumulated depreciation to be journalized at December 31, 2017, will be:

a 10.133 b 20.267 c 15.200. d 25.333