A computer was purchased for $5400 on January 1, 2019. It has an estimated life of 5 years at which time it could be sold for $400. Prepare a table, indicating its value at the beginning of the year, the amount of depreciation allowable each year, the depreciation that has built up (accumulated) since the purchase, and its value at the end of the year. (8 marks) Start of year value 2019 $5400 2020 2021 2022 Yearly depreciation Accumulated depreciation End of year value 2023 Record the journal entry that would appear