Jing Company was started on January 1, Year 1 when it issued common stock for $51,000 cash. Also, on January 1, Year 1 the company purchased office equipment that cost $34,400 cash. The equipment was delivered under terms FOB shipping point, and transportation cost was $2,400. The equipment had a five-year useful life and a $12,200 expected salvage value. Using double-declining-balance depreciation, what is the amount of depreciation expense and the amount of accumulated depreciation, respectively, that would appear on the December 31, Year 3 financial statements