On January 1, 2016, Pearson Company purchased a delivery truck for $64,000. The van was estimated to have a 5-year useful life or 100,000 miles. Salvage value was estimated at $4,000. The van was driven 25,000 miles in 2016 and 22,000 miles in 2017. Which of the following is an incorrect statement?.

Depreciation expense for 2017 using the double-declining-balance method is $14,400.

Depreciation expense for 2017 using the units-of-production method is $13,200.

Depreciation expense for 2016 using the double-declining-balance method is $25,600.

Depreciation expense for 2016 using the units-of-production method is $15,000.