单选题 This information pertains to equipment owned by Brigade Company. Cost of equipment $10000 Estimated residual value $ 2000 Estimated useful life 5 years Depreciation method Straight-line The accumulated depreciation at the end of year 3 is:

A、

A. $ 1600.
B、

B. $ 3200.
C、

C. $ 4800.

【正确答案】 C

【答案解析】accumulated depreciation at the end of year 3=[($10000-$ 2000)/5]×3=$ 4800