Final answer:
To calculate the straight-line annual depreciation, the acquisition cost and salvage value, along with the useful life of the equipment, are required. Since these details are missing, the annual depreciation cannot be accurately determined with the provided options.
Step-by-step explanation:
The question asks for the annual depreciation using the straight-line method for the equipment acquired by a firm. To calculate the annual depreciation, you need the cost of the equipment, its residual or salvage value at the end of its useful life, and the estimated useful life of the equipment in years. The straight-line depreciation method allocates an equal depreciation expense for each year of the asset's useful life.
In the given information, a detailed list of numbers representing various financial figures is provided, but the specific cost, salvage value, and useful life of the equipment are not clearly stated. Without these details, it is not possible to select an accurate answer from the multiple-choice options (a) $28,822, (b) $30,356, (c) $32,400, or (d) $33,500. Therefore, I am unable to provide the correct annual depreciation without additional information on the acquisition cost and other relevant details regarding the equipment.