Silken, Inc., a distributor of silk goods, is in its first year of operation. The company has
purchased ten computers at $3,500 each with an estimated life of 6 years; five desks at
$500 each with an estimated life of 10 years; and two word processors at $300 each, with
an estimated life of 4 years. No residual value is anticipated for any of these assets. Silken
wants to adopt a depreciation method that will be easy to use and reflect an appropriate
depreciation expense for the business each accounting period. The most appropriate
method would be