Brief Exercise 11-4 (Static) Depreciation method; Sum-of-the-years'-digits [LO11-2] On January 1, 2021, Canseco Plumbing Fixtures purchased equipment for $30,000. Residual value at the end of an estimated four-year service life is expected to be $2,000. The company expects the equipment to operate for 10,000 hours. Required: a. Calculate depreciation expense for 2021 and 2022 using sum-of-the-years-digits assuming the equipment was purchased on January 1, 2021 b. Calculate depreciation expense for 2021 and 2022 using sum-of-the-years-digits assuming the equipment was purchased on March 31, 2021 Complete this question by entering your answers in the tabs below. Required A Required B Calculate depreciation expense for 2021 and 2022 using sum-of-the-years-digits assuming the equipment was purchased on January 1, 2021. Sum of the years' digits depreciation 2021 2022 Depreciable X Base Rate per Year Depreciation Expense