On September 30, 2021, Bricker Enterprises purchased a machine for $216,000. The estimated service life is 10 years with a $28,000 residual value. Bricker records partial-year depreciation based on the number of months in service.

Depreciation for 2021, using the double-declining-balance method, would be:(Do not round intermediate calculations.)

• $43,200.
• $10,800.
• $37,600.
• $9,400.