On January 2, 2019, Saminski, Inc., acquired equipment for $200,000. The estimated life of the equipment is 5 years. The estimated residual value is $40,000. What is the Accumulated Depreciation of the equipment on December 31, 2020, if Saminski uses the double-declining - balance method of depreciation? (Round intermediary calculations to two decimal places and your final answer to the nearest dollar) O A $48,000 OB. $128,000 OC. $64,000 OD. $80,000 All of the following are reported as current liabilities EXCEPT: O A. accounts payable. OB. payroll tax payable. c. notes payable due in 6 months OD. uneamed revenues for services to be provided in 16 months