Cutter Enterprises purchased equipment for $57,000 on January 1, 2018. The equipment is expected to have a five-year life and a residual value of $4,500. Using the sum-of-the-years'-digits method, depreciation for 2019 and book value at December 31, 2019, would be:

A.$15,200 and $22,800 respectively.

B.$14,000 and $25,500 respectively.

C.$14,000 and $21,000 respectively.

D. $15,200 and $18,300 respectively.