Cutter Enterprises purchased equipment for $99,000 on January 1, 2021. The equipment is expected to have a five-year life and a residual value of $3,900 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) Multiple Choice $25.360 and $38.000 espectively $26.400 and $39.000 respectively. $25.860 and $41940 spectively $26,400 and 35.700 respectively