16. Warner, Inc. has a piece of equipment that originally cost them $325,000 and thus far the company has recorded $150,000 in accumulated depreciation on the equipment. Make the journal entry to record the disposal of the equipment in each of the following different scenarios: a. Warner sold the equipment for $200,000. b. Instead, assume Warner sold the equipment for $145,000 c. Instead, assume Warner could not sell the equipment, so instead they took it to the junk yard and threw it away. 17. Blues, Inc. purchased a building 10 years ago. During 2021, they had the following expenses related to the building. For each, prepare the appropriate journal entry to be recorded in Blue's accounting records. d. Blue, Inc. paid a maintenance man $50 cash to change water filters in the building's drinking fountains. e. Blue, Inc. paid a contractor $5,000 cash to add an addition onto the back of the building so the company would have a place to store its landscaping tools