Widgets incorporated purchased a factory equipment on jan 1 2013 for 98,000. It is estimated that the equipment will have a 3,000 salvage value at the end of its 10 year useful life. Using the streight line method of depreciation. The amount to be recorded as depreciation expense at Dec 31,2013 (year1) is

A 9,800 B 19,600 C 9,500 D 19,000