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4 1.25 points Kelley's Accounting Services purchased a new desk on October 1st, 2013 for $2,800. The estimated salvage value is $400 and the estimated useful life is 10 years. What was the accumulated depreciation at the end of 2014? O $400.00 $540.00 O $300.00 O $780.00 5 1.25 points FedEx purchased a new delivery truck on January 1st, 2015 for $25,000. The estimated salvage value is $2,000 and the estimated useful life is 3 years. What is the accumulated depreciation at the end of 2015? O $7,666.67 O $4,600.00 O $2,000.00 O $25,000.00