Breyer's Ice Cream purchases manufacturing equipment for $300,000 on 1/1/21. Breyer's estimate that the equipment has a useful life of 10 years and a $25,000 residual value. Assume that Breyer's calculates depreciation using the STRAIGHT LINE method. Accumulated Depreciation will be $_______ as of 12/31/22 (i.e., after two years), and 2022 Depreciation Expense will be $_______.