On January $1,$ the Matthews Band pays $$67,400$ for sound equipment. The band estimates it will use this equipment for five years and after five years it can sell the equipment for $$2,000.$ Matthews Band uses straight$-$line depreciation but realizes at the start of the second year that this equipment will last only a total of three years. The salvage value is not changed.

Compute the revised depreciation for both the second and third years.

$\backslash$table$[[$Book value at point of revision$],[$Remaining depreciable cost$],[$Depreciation per year for years $2$ and $3]]$