A business purchased Equipment on 1/1. DATA $ 100,000 Equipment (Cost) Residual Value Estimated Useful Life in years Estimated Total Units produced 15,000 10 125,000 12,500 Actual Units produced in year 1 They use the Sum of the Years Digits to record annual depreciation Which if the following statements is (are) true? SELECT ALL CORRECT ANSWERS-INCORRECT ANSWERS ARE PENALIZED. The denominator for sum of the years digits depreciation equals 55. Depreciation expense for the year equals $15,455. Book Value at the end of the first year equals $69,545. Book Value at the end of the first year equals $84,727. The numerator for sum of the years digits depreciation equals 1. Book Value at the end of the first year equals $84,545. The denominator for sum of the years digits depreciation equals 10. Depreciation expense for the year equals $ 18,182. Depreciation expense for the year equals $273. The numerator for sum of the years digits depreciation equals 10