Archie Co. purchased a framing machine for $65,000 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.) Multiple Choice $23,600 and $41,400 respectively, $26,000 and $39,000 respectively $26,000 and $33,000 respectively be $23,600 and $35,400 respectively