- Archie Co purchased a framing machine for $61,000 on January 1, 2021. The machine is expected to have a four-year life with a residual value of $6,000 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.) 00 Multiple Choice $22.000 and $39.000 respectively $22.000 and $33,000 respectively 524,400 and $36.600 respectively $24.400 and 530,600 respectively