$$Kansas Enterprises purchased equipment for $$73,500$ on January $1,2024.$ The equipment is expected to have a five$-$year service life, with a residual value of $$8,250$ at the end of five years.$$Using the straight$-$line method, depreciation expense for $2025$ and the book value at December $31,2025,$ would be:$$Multiple Choice$$13,050$ and $$39,150,$ respectively.$$14,700$ and $$35,850,$ respectively.$$14,700$ and $$44,100,$ respectively.$$13,050$ and $$47,400,$ respectively.