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MC Qu.107 A piece of equipment was acquired on January... A piece of equipment was acquired on January 1, 2015, at a cost of $28,000, with an estimated residual value of $2,000 and an estimated useful life of ten years. The company uses the double-declining-balance method. What is its book value at December 31, 2016? O $5,600 o $5,200 O $22,800 O $17,920