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Cutter Enterprises purchased equipment for $69,000 on January 1, 2021. The equipment is expected to have a five-year life and a residual value of $5,400. Using the double-declining-balance method, depreciation for 2021 and the book value at December 31, 2021, would be: Multiple Choice $27,600 and $41,400 respectively. $25,440 and $41,160 respectively. $27,600 and $36,000 respectively. $25,440 and $43,560 respectively