Kingston Company Purchased a Piece of Equipment on January 1

Kingston Company purchased a piece of equipment on January 1, 2018. The equipment cost $200,000 and had an estimated life of 8 years and a salvage value of $25,000. What was the depreciation expense for the asset for 2019 under the double-declining-balance method?

A) $21,667.
B) $37,500.
C) $50,000.
D) $39,063.