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Future Foundations purchased equipment on January 1, 2012, for $50,000, with an estimated useful life of five years and an estimated residual value of$5,000. The company uses the straight-line method of depreciation. On July 1,2014, the equipment was sold for $17,500 cash. Prepare journal entries for the following: A) Depreciation expense for 2013 B) Depreciation expense for 2014, C) Sale of the equipment in 2014