what did they multiplite by 80 and 20 and from where did they get this perectnage ?

Sarah Company purchased equipment for $123,000. The equipment s estimated to have a useful life of 10 years and a residual value of $8,000. Sarah uses the double-declining- balance method for depreciation. What would be the amount of depreciation in the second year? Select one: a. $18,400 b. $19,680 c. $24,600 d. $23,000