On January 2, 2015, the Matthews Band acquires sound equipment for concert performances at a cost of $66, 600. The band estimates it will use this equipment for 5 years. It estimates that 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 due to concert bookings beyond expectations, this equipment will last only a total of 3 years. The salvage value remains unchanged. Compute the revised depreciation for both the second and third years