On January 6, 2020, Shamrocked Inc. purchased equipment for $55,900. The equipment will be used for four years or a total of 6,500 hours and then sold for about $1,900. On December 31, 2021, accumulated depreciation was 27,000 after recording the entry for depreciation expense for the year. Required: What is the book value at December 31, 2021 after the entry for depreciation was recorded for 2021. Select one: O a. 28,900 O b. 49.400 Oc42,400 d. 55,900