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 O a. 17,333 O b. 14,857 O c. 18,667 O d. 24,000