Cutter Enterprises purchased equipment for $54,000 on January 1, 2021. The equipment is expected to have a five-year life and a residual value of $6.000 Using the sum-of-the-years' digits method, depreciation for 2021 and book value at December 31, 2021, would be: (Do not round depreciation rate per year Multible Choice O $15.000 and $38.000 respectively. O 396.000 and $32,000 spectively $10.000 and $30,000 respectively $18.000 and $36.000 respectively