please help with these accouting questions!

pane 15. Machinery was purchased for $340,000. Freight charges amounted to $14,000 and there was a cost of $40,000 for building a foundation and installing the machinery. It is estimated that the machinery will have a $60,000 salvage value at the end of its 5-year useful life. Depreciation expense each year using the straight-line method will be A) $78,800. B) $66,800. C) $57,200. D) $56,000. 16. A company sells a plant asset that originally cost $375,000 for $125,000 on December 31, 2017. The accumulated depreciation account had a balance of $150,000 after the current year's depreciation of $37,500 had been recorded. The company should recognize a A) $250,000 loss on disposal. B) $100,000 gain on disposal. C) $100,000 loss on disposal. D) $62,500 loss on disposal. 17. A truck costing $72,000 and on which $50,000 of accumulated depreciation has been recorded was discarded as having no value. The entry to record this event would include A) gain of $12,000. B) loss of $12,000. C) credit to Accumulated Depreciation for $60,000. D) credit to Accumulated Depreciation for $72,000. 18. Which of the following is not an intangible asset that is reported on the balance sheet? A) Goodwill. B) Trademarks. C) Employees. D) Copyrights