Computer equipment was acquired at the beginning of the year at a cost of $57,000 that has an estimated residual value of $9,000 and an estimated useful life of five years. Determine the second-year depreciation using the straight-line method.

A) $13,200
B) $19,200
C) $9,600
D) $9,000

Straight-line depreciation method depreciates an equal amount every year over the useful life of an asset. Therefore, the annual depreciation amount is calculated as:

Depreciation per year = (Cost - Residual value) / Useful life

In this case, the cost is $57,000, the residual value is $9,000, and the useful life is 5 years.

Depreciation per year = ($57,000 - $9,000) / 5 = $9,600

To calculate the second-year depreciation, we just need to multiply this amount by 2 because straight-line depreciation assumes equal depreciation each year.

Second-year depreciation = $9,600 x 2 = $19,200

Therefore, the correct answer is C.