For its first year of operations, Falkland Co. decided to use the composite method of depreciation and prepared the schedule of machinery owned presented in the opposite column.

		Estimated	Estimated
	Total Cost	Salvage Value	Life in Years
Machine X	$550,000	$50,000	20
Machine Y	200,000	20,000	15
Machine Z	40,000	--	5

At the start of the fifth year of operations, Falkland sold machine Z for $10,000. Assume that this change is not material. What are the depreciation expense and the ending balance in the accumulated depreciation account recorded for Year 5?