Albert, Inc. purchased equipment for $98,000 on January 1, 2021. The equipment is expected to have a five-year life and a residual value of $6,000. Using the double-declining-balance method, depreciation expense for 2021 would be and the book value at December 31, 2021 would be $39,200; $58,800 $36,800; $55,200 $39,200; $52,800 $36,800; $61,200