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 2022 and book value at December 31, 2022, would be: (Do not round intermediate calculations.) Multiple Choice $16,500 and $16,500 respectively. $16,500 and $22,500 respectively. $18,300 and $18,300 respectively. $18,300 and $12,300 respectively