On January 2, 2019, Konrad Corporation acquired equipment for $850,000. The estimated life of the equipment is 5 years or 38,000 hours. The estimated residual value is $14,000. If Konrad Corporation uses the units of production method of depreciation, what w be the debit to Depreciation Expense for the year ended December 31, 2020, assuming that during this period, the asset was used 6,000 hours? A. $136.421 B. $134,211 C. $132,000 OD. $167,200