Use the Following Information for Questions

Multiple Choice

Use the following information for questions:
On January 1, 2011, Mary Co.purchased some equipment that cost $52,800.Freight costs were $300, sales taxes were $6,400, and installation $500.Estimated residual value is $2,000.The company uses a straight-line rate of 10%.
-Accumulated amortization at the end of 2013 would be:

A) $17,400
B) $17,700
C) $17,790
D) $18,390