The annual depreclation taken on a vehicle totals $4.400. The vehicle has been in service for three full years and the adjusting entries have been completed for the year. At the end of the third year, the balance in the Depreciation Expense account Is and the balance in the Accumulated Depreciation account is $ O $4.400 $4.400 O$4,400, $13.200 $13.200; $4,400 $13.200.$13.200