Cutter Enterprises purchased equipment for $69,000 on January 1, 2021. 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 2022 and book value at December 31, 2022, would be: (Do not round depreciation rate per year)

• $17,200 and $30,300 respectively.

• $17,200 and $25,800 respectively.

• $18,400 and $23,100 respectively.

• $18,400 and $27,600 respectively.