OrioleLtd. purchased equipment on January 1, 2015 at a cost of $189,020. The equipment has an estimated useful life of10years and a residual value of $10,640.Oriolerealized that there was a declining demand for the product being produced by the equipment. Given this indicator of possible impairment, management determined that the recoverable amount of the asset on December 31, 2018 was $97,320. The company uses the straight-line method of depreciation.

Please help me calculate the annual depreciation and the carrying amount at December 31, 2018.