Cutter Enterprises purchased equipment for $81,000 on January 1, 2021. The equipment is expected to have a five-year life and a residual value of $5,100. 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) Multiple Choice O $25.300 and $50,500 respectively. O $27,000 and $54.000 respectively. O $27.000 and 548.900 respectively $25.300 and $55700 respectively