On January 1, 2017, Macca, Inc., purchased equipment for OR 200,000. Macca expected a residual value OR 20,000, and service life of 5 years. Macca uses the double-declining- balance method to depreciate this type of asset. During 2019, the company switched from double-declining balance to straight-line depreciation. The residual value remained at OR 20,000 The amount of depreciation to be recorded at the end of 2019 would be Select one a. 18,667 b. 24,000 c. 17,333 d. 14.857