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 $4,500.

Using the sum-of-the-years'-digits method, depreciation for 2022 and book value at December 31, 2022, would be:

a. 20400 & 35100

b. 20400 & 30600

c. 21600 & 27900

d. 21600 & 32400