KaiaCo signed an agreement on January 1, 2021 for leased equipment under a 3-year lease with payments of $8,000 on January 1, 2021, 2022, and 2023. The present value of the lease payments at a discount rate of 7% is $20,992. She uses straight-line depreciation with no salvage value. The lease is considered a Finance lease. Round your answers to the nearest dollar, and do NOT enter dollar signs or punctuation. For example, enter $5,500 as 5500. a. Calculate depreciation expense for 2021. b. Calculate interest expense for 2021.