The entry to replenish a petty cash fund includes a credit to Select one: A. Cash. B. Postage Expense. C. Petty Cash. D. Freight-in. Equipment was purchased for $85,000 on January 1, 2016. Freight charges amounted to $3,500 and there was a cost of $10,000 for building a foundation and installing the equipment. It is estimated that the equipment will have a $15,000 salvage value at the end of its 5-year useful life. What is the amount of accumulated depreciation at December 31, 2017, if the straight-line method of depreciation is used? Select one: a. $14,300 b. $33,400 C. $28,600 d. $16,700