On January 1, the Matthews Band pays $\$ 67,800$ 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 depreclation for both the second and third years.
\begin{tabular}{|l|l|}
\hline Book value at point of revision & 1 \\
\hline Remaining depreciable cost & \\
\hline Depreciation per year for years 2 and 3 & \\
\hline
\end{tabular}

Step 1 ：Calculate the book value at the point of revision. This is the initial cost of the equipment minus the depreciation for the first year. The depreciation for the first year is calculated using the straight-line method, which is (Cost - Salvage value) / Useful life. In this case, the useful life was initially estimated to be 5 years. So, the book value at the point of revision is \(67800 - \frac{{67800 - 2000}}{5} = \boxed{54640}\).

Step 2 ：Calculate the remaining depreciable cost. This is the book value at the point of revision minus the salvage value. So, the remaining depreciable cost is \(54640 - 2000 = \boxed{52640}\).

Step 3 ：Calculate the depreciation per year for years 2 and 3. This is the remaining depreciable cost divided by the remaining useful life, which is now 2 years. So, the depreciation per year for years 2 and 3 is \(\frac{52640}{2} = \boxed{26320}\).

Step 4 ：The revised depreciation for both the second and third years is \(\boxed{26320}\) each year.