On January 1, 2019, Terps Company purchased a depreciable asset that cost $30,000. It has an estimated useful life of 100,000 units of output and an estimated 15 percent residual value. It will be depreciated using the activity method. The asset produced units of output as follows: 2019:20,000 units, 2020: 15,000 units. The accounting year ends December 31. The depreciation expense and accumulated depreciation account balances at the end of 2020 will be:

Option C

Option B

Option A

Option D