On September 19, 2020,Oriole Companypurchased machinery for $467000. Salvage value was estimated to be $26000. The machinery will be depreciated over eight years using the sum-of-the-years'-digits method. If depreciation is computed on the basis of the nearest full month,Orioleshould record depreciation expense for 2021 on this machinery of

$94938.

$73500.

$95174.

$100535.