Archie Co. purchased a framing machine for $54,000 on January 1, 2021. The machine is expected to have a four-year life, with a residual value of $2,000 at the end of four years. Using the sum-of-the years'-digits method, depreciation for 2022 and book value at December 31, 2022, would be: (Do not round intermediate calculations.) Multiple Choice

$16,200 and $16,200 respectively.

$16,200 and $14,200 respectively.

$15,600 and $17,600 respectively.

$15,600 and $15,600 respectively.