* 205A Company Purchased Factory Equipment for $450,000

Multiple Choice

* 205.A company purchased factory equipment for $450,000.It is estimated that the equipment will have a $45,000 salvage value at the end of its estimated 5-year useful life.If the company uses the double-declining-balance method of depreciation, the amount of annual depreciation recorded for the second year after purchase would be

A) $180,000.
B) $108,000.
C) $162,000.
D) $97,200.