ABC Co. purchased a vehicle on January 1, 2019, for $37,500. They paid sales taxes of $2,000 on the same day. The company estimated a residual value of $3,000 at the end of the 5-year expected service life. What was depreciation expense of the vehicle in 2021 under the sum-of-the-years-digits and double-declining balance depreciation methods, respectively? $6,800; $4,896 $7,300: $5,688 $6,300; $3,896 56,100; $3,176