pls show all of the steps

On January 1, 2020, Penaji Corporation acquired equipment costing $65,000. It was estimated at that time this equipment would have a useful life of eight years and a residual value of $3,000. The straight line method of depreciation is used by the company for the equipment, and its year end is December 31. St the beginning of 2022 (the beginning of the third year of the equipment's life), the company's engineers reconsidered their expectations. They estimated that the equipment's useful life would more likely be six years in total, instead of the previously estimated eight years. Required: 1. Calculate the equipment's accumulated depreciation and carrying amount at the beginning of 2022 immediately before the change in useful life. 2. Calculate the depreciation expense per year after the change in useful life