Crispy Fried Chicken bought equipment on January 2, 2021, for $33,000. The equipment was expected to remain in service for 4 years. At the end of the equipment’s useful life, Crispy estimates that its residual value will be $6,000. 

Prepare a schedule of amortization expense, accumulated amortization, and book value per year for the equipment under the straight-line method. Show your computation.