The formula for calculating depreciation using straight line method is

• A \( \frac{\text{Scrape Value} + \text{Sales}}{Useful life} \)
• B \( \frac{\text{Cost } - \text{Scrape Value}}{Useful life} \)
• C \( \frac{\text{Sales } - \text{Scrape Value}}{Useful life} \)
• D \( \frac{\text{Purchases } + \text{Sales }}{Useful life} \)