equipment with a cost of $169,134 has an estimated residual value of $8,339 and an estimated life of 7 years or 14,471 hours. it is to be depreciated by the straight-line method. what is the amount of depreciation for the first full year, during which the equipment was used for 3,452 hours? a.$22,970.71 b.$38,357.01 c.$24,162.00 d.$38,403.59