b$.$ Assume that the equipment was sold on April $1$ of the inth year for $$102,872.$ nearest whole dollar if required.

Feectanch

TCheckMy Wion

The deprecistion account of the fixed asset being sold or discarded needs to be updated to reflect the months of we in the year $C$ is being diveirdaf $-$ sala. The straight$-$line methad of depreciation calculates the amount of depreciation to be resognised each year.

$2.$ Joumalize the entry to recond the sale of the equipment. If an amount box does not require an encry, leare it Blank. Do rot round ntermedlate caiculations.

$$

$$

$$

Accumulsted Deprecistion$-$Equipment $$

$$

$$

$q,$

$$

$$

$$

$$

$$

$$

Tendereck

Torear Hy Work