QS $8-10($Algo$)$ Computing revised depreciation LO C$2$

On January $1,$ the Matthews Band pays $$65,200$ for sound equipment. The band estimates it will use this equipment for five years and after five years it can sell the equipment for $$2,000.$ Matthews Band uses straight$-$line depreciation but realizes at the start of the second year that this equipment will last only a total of three years. The salvage value is not changed.

Compute the revised depreciation for both the second and third years.