Cutter Enterprises purchased equipment for $90,000 on January 1, 2018. The equipment is expected to have a five-year life and a residual value of $6,300. Using the sum-of-the-years'-digits method, depreciation for 2019 and book value at December 31, 2019, would be

A: $24,000 and $29,700 respectively

B: $22,320 and $39,780 respectively

C: $24,000 and $36,000 respectively

D: $22,320 and $33,480 respectively