Kansas Enterprises purchased equipment for $73,000 on January 1, 2024. The equipment is expected to have a five-yeat service life, with a residual value of $7,350 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 Ghoice 513130 and $46,740, resgectively 514,600 and 536,450 , respectively. 513,430 and 539.390, respectively