Grey Company purchased a new van for floral deliveries on January $1^{st},2016.$ The van cost $$36,000$ with an estimated life of $5$ years and $$9,000$ salvage value at the end of its useful life. The double$-$declining$-$balance method of depreciation will be used.

$43.$ What is the depreciation expense for $2016?$

A$)$ $$7,200$

B$)$ $$5,400$

C$)$ $$10,800$

D$)$ $$14,400$

$44.$ What is the balance of the Accumulated Depreciation account at the end of $2017?$

A$)$ $$5,760$

B$)$ $$17,280$

C$)$ $$23,040$

D$)$ $$8,640$