Archie Co purchased a framing machine for $60,000 on January 1, 2021. The machine is expected to have a four-year life, with a residual value of $5,000 at the end of four years. Using the sum-of-the-years-digits method, depreciation for 2021 and book value at December 31, 2021, would be: (Do not round intermediate calculations.) Multiple Choice $24,000 and $36,000 respectively O $22,000 and $38,000 respectively, $22,000 and $33,000 respectively