Stear corp. bought a machine on january 1, 2012 for $37,500. the company follows a policy of calculating depreciation using the written-down-value method at 8% per annum. the accounting period of stear corp. is from january to december. what will be the amount of depreciation added to the accumulated depreciation account for the year 2013?

a. $5,520
b. $2,760
c. $6,000
d. $5,760

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