Use the Information Below to Answer the Following Questions

Use the information below to answer the following questions:
Creep Ltd purchased a machine for $100 000 on 1 January 2010. It has an estimated useful life of 5 years. Creep Ltd’s financial period ends on 31 December. The machine was depreciated using the reducing balance method at 60%.
-What was the balance of accumulated depreciation at 31 December 2012?

A) $84 000
B) $93 600
C) $97 440
D) $60 000.