13.Computer equipment was acquired at the beginning of the year at a cost of $66,839 that has an estimated residual value of $3,722 and an estimated useful life of 6 years. Determine the second-year depreciation using the straight-line method.

14. On December 31, Strike Company has decided to discard one of its batting cages. The equipment had an initial cost of $246,200 and has accumulated depreciation of $221,580. Depreciation has been recorded up to the end of the year. Which of the following will be included in the entry to record the disposal?

Please answer both questions