Question 20 6 pts For Nos. 30-32. A small equipment has first cost of P200,000 and a 10-year estimated life. If the small equipment is rendered useless at the end of its useful life, using 8% sinking fund method, 30. What is the depreciation cost during the fifth year? A. P18,782.77 B. P18,373.11 C. P17,933.14 D. P17,228.43 31. What is the cumulative depreciation cost through the fifth year? A. P66,415.24 B. P72,402.34 C. P76,613.38 D. P80,993.69 32. What is the book value at the end of fifth year? A. P119,006.31 C. P127,597.66 B. P123,386.62 D. P133,584.76