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Waterway Company purchased equipment for $220000 on January 1, 2020, and will use the double-declining-balance method of depreciation. It is estimated that the equipment will have a 5-year life and a $6100 salvage value at the end of its useful life. The amount of depreciation expense recognized in the year 2022 will be
a. $52800.
b. $30816.
c. $31680.
d. $41760.
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