s A company purchased factory equipment on April 1,2014, for $96,000 i estimauri 48. 4 that the equipment will have a $i2,000 salvage valuc at the end of its 10-year usefui e Using the straight-line method of depreciation, the amount to be recorded as depreciation expense at December 31, 2014, is A) $9,600. B) $8,400. C) $6,300. D) $7,200