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Multiple Choice

[The following information applies to the questions displayed below.]
On April 2,2017,Victor,Inc.acquired a new piece of filtering equipment.The cost of the equipment was $160,000 with a residual value of $20,000 at the end of its estimated useful lifetime of 4 years.
-Assume that in its financial statements,Victor uses straight-line depreciation and rounds depreciation for fractional years to the nearest whole month.Depreciation recognized on this equipment in 2017 and 2018 will be:

A) $23,333 in 2017 and $35,000 in 2018.
B) $40,000 in 2017 and $30,000 in 2018.
C) $20,000 in 2017 and $35,000 in 2018.
D) $26,250 in 2017 and $35,000 in 2018.