On January 1, 2017, Macca, Inc., purchased equipment for OR 200,000. Macca expected a residual value OR 20,000, and service life of 5 years. Macca uses the double-declining-balance method to depreciate this type of asset. During 2019, the company switched from double- declining balance to straight-line depreciation. The residual value remained at OR 20,000. The amount of depreciation to be recorded at the end of 2019 would be: Select one: O a. 14,857 O b. 24,000 O c. 17,333 O d. 18,667