Answer:
$36,000
Explanation:
Depreciation rate = (1 ÷ number of years) × 2
(1 / 8) × 2 = 0.25
Depreciation expense = Net book value × depreciation rate
Deprecation rate in the first year = $192,000 × 0.25 = $48,000
Net book value for year 2 = $192,000 - $48,000 = $144,000
Depreciation expense for year two = 0.25 × $144,000 = $36,000
I hope my answer helps you
