Schager Company purchased a computer system on January 1, 2016, at a cash cost of $27,000. The estimated useful life is 20 years, and the estimated residual value is $3, 200. The company will use the double declining-balance depreciation method. What is the accumulated depreciation balance as of December 31, 2017? $4, 842 $2, 430. $5, 130 $2, 700