Job rotation increases skill variety

Bruno Company purchased equipment on January 1, 2015 at a total invoice cost of $280,000; additional costs of $5,000 for freight and $25,000 for installation were incurred. The equipment has an estimated salvage value of $10,000 and an estimated useful life of five years. The amount of accumulated depreciation at December 31, 2016 if the straight-line method of deprecation is used is:

A. $108,000 B. $124,000 C. $110,000 D. $120,000

Which retail institution purchases brand name merchandise on an opportunistic basis and seeks to attract department store shoppers?

a. full-line discount store b. warehouse store c. off-price chain d. flea market