On January 1, 2021, Canseco Plumbing Fixtures purchased equipment for $66,000. Residual value at the end of an estimated 4 year service life is expected to be $38,000. The company expects the equipment to operate for 19,000 hours. Required: a. Calculate depreciation expense for 2021 and 2022 using sum-of-the-years'-digits assuming the equipment was purchased on January 1, 2021. b. Calculate depreciation expense for 2021 and 2022 using sum-of-the-years-digits assuming the equipment was purchased on March 31, 2021. Complete this question by entering your answers in the tabs below. Required A Required B Calculate depreciation expense for 2021 and 2022 using sum-of-the-years'-digits assuming the equipment was purchased on January 1, 2021. Sum-of-the-years' digits depreciation Rate per Depreciable Base = Depreciation Expense Year 2021 2022 x =