Below is the useful life list of some fixed assets (tangible assets).

Asset Class	Description of Asset	Useful Life (years)
01.01	Office furniture	5
02.04	Information systems (computers & printers)	3
03.02	Vehicles (automobiles)	4
04.01	Buildings	40
05.03	Machineries (plastic fabrication)	7
05.04	Machineries (metal fabrication)	10

ABC Corporation sold its old plastic injection machinery by the end of its 5^th year (May 2019). Sales price of this transaction is 75 000USD. The purchase price of the machinery was 350 000USD and it was purchased in June 2014. Based on this information,

Assume that the company is using straight-line depreciation method.

a. Please do the depreciation booking for the year 2019

b. Please do the booking of selling the fixed asset