67. During 2011, equipment was sold for $156,000. The equipment cost $252,000 and had a book value of $144,000. Accumulated DepreciationEquipment was $687,000 at 12/31/10 and $735,000 at 12/31/11. Depreciation expense for 2011 was a. $60,000. b. $96,000. c. $156,000. (1. $192,000