Roho Company acquired equipment on July 1, 2019, for $100,000. The residual value is $20,000 and the estimated life is 5 years or 40,000 hours. Compute the depreciation expense for the years ending December 31, 2019 and December 31, 2020 if Roho Company uses the doubledecliningbalance method of depreciation.

A. $9000 for 2019; $ 36400 for 2020

B. $20000 for 2019; $ 32000 for 2020

C. $4500 for 2019; $ 9000 for 2020

D. $40000 for 2019; $ 24000 for 2020