On January 1, Year1, Company purchased equipment for $400,000. Company uses the straight-line depreciation method. Company estimated the equipment would have a residual value of $20,000. The useful life was estimated at 20 years. Company uses the straight-line depreciation method. Early in Year5, Company assessed the equipment's condition and changed the estimate of its useful life to only 10 years in total (instead of 20). In addition, Company determined that after 10 years of use, the equipment would have ZERO salvage value.

A. What was the balance in accumulated depreciation for this equipment at 12/31/Year4?

B. How much would Company report as depreciation expense on this equipment for Year5? (Please note that 4 full years of depreciation were recorded before the revision was made.) Round your final answers to the nearest dollar if needed and do not show pennies in your answer. Put ONLY the number in the answer box. You can use a comma in your numeric answers. Do NOT add any other type of punctuation.