On January 2,2015, the Matthews Band acquires sound equipment for concert performances at a cost of $66,000. The band estimates it will use this equipment for 4 years. It estimates that after four years it can sell the equipment for $1,000. 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 on the total of 3 years. The salvage value remains unchanged. Compute the revised depreciation for both the second and third years