Use the Following Information for Questions 61 and 62 -Depreciation Expense for 2015 Was
A) $462,000

Multiple Choice

Use the following information for questions 61 and 62.
Equipment that cost $525,000 and had a book value of $234,000 was sold for $270,000. Data from the comparative balance sheets are: $\begin{array}{lrr}&12 / 31 / 15&12 / 31 / 14\\\text { Equipment } & \$ 3,240,000 & \$ 2,925,000 \\\text { Accumulated Depreciation } & 990,000 & 855,000\end{array}$
-Depreciation expense for 2015 was

A) $462,000.
B) $426,000.
C) $81,000.
D) $54,000.