On August $1,2020,$ the Allegheny Corporation purchased equipment used in operation. The following data are used for equipment purchased.

Cost and residual value Estimated service life:

Acquisition cost

$$6,250$

Years $5$

Residual value $$250$ Service hours $5,000$

Productive output $($units$)12,000$

The book value on December $31,2020$ under double$-$declining$-$balance method is

$$4,958.$

$$5,167.$

$$5,208.$

$$5,250.$