On January 1, 2016, Godwin Company purchased a production machine for $32,000. The machine was estimated to have a 5-year useful life and its salvage value was estimated at $2,000. Godwin Company uses the straight-line depreciation method. What is the amount of depreciation expense for 2017 and the accumulated depreciation at the end of 2017?

Depreciation expense $6,400; accumulated depreciation $12,800

Depreciation expense $6,000; accumulated depreciation $6,000

Depreciation expense $6,000; accumulated depreciation $12,000

Depreciation expense $6,400; accumulated depreciation $6,400