What amount should be recorded in Leon' capital account? Select one: O a. 18,000 o b. 60,000 O C. 28,000 O d. 46,000 Drago Company purchased equipment on January 1, 2016, at a total invoice cost of $800,000. The equipment has an estimated residual value of $20,000 and an estimated useful life of 5 years. What is the amount of accumulated depreciation at December 31, 2017. if the straight-line method of depreciation is used? Select one a. $160,000 b. $320,000 C. $156,000 d. $312,000