The fact that generally accepted accounting principles allow companies flexibility in choosing between certain allocation methods can make it difficult for a financial analyst to compare periodic performance from firm to firm.

Suppose you were a financial analyst trying to compare the performance of two companies. Company A uses the double$-$declining$-$balance depreciation method. Company B uses the straight$-$line method. You have the following information taken from the $12/31/2024$ year$-$end financial statements for Company B:

Income Statement

Depreciation expense $ $9,500$

Balance Sheet

Assets:

Plant and equipment, at cost $ $95,000$

Less: Accumulated depreciation $(38,000)$

Net $ $57,000$

You also determine that all of the assets constituting the plant and equipment of Company B were acquired at the same time, and that all of the $$95,000$ represents depreciable assets. Also, all of the depreciable assets have the same useful life and residual values are zero.

Required:

In order to compare performance with Company A$,$ estimate what B$\text{'}$s depreciation expense would have been for $2024$ if the double$-$declining$-$balance depreciation method had been used by Company B since acquisition of the depreciable assets.