11 please explain

Cutter Enterprises purchased equipment for $84,000 on January 1.2016. The equipment is expected to have a five-year life and a residual value of $5, 400. Using the sum-of-the-years'-digits method, depreciation for 2016 and book value at December 31, 2016, would be (Do not round depreciation rate per year): $28,000 and $50600. $28,000 and $56,000. $26, 200 and $52, 400. $26, 200 and $57, 800