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%.
-Squires Ltd purchased equipment for $90 000 on 1 July 2011.It had an estimated life of 200 000 units.The machine was depreciated using the units of production method.The financial period of Squires Ltd ends on 30 June.The estimated number of kilometers travelled was 26,000.What was the depreciation expense for year ended 30 June 2012?

A) $35 100
B) $11 700
C) $23 400
D) $11 000.