Cauliflower Limited purchased an equipment at $400,000 on 1 January 2021. It has been depreciated using the double-declining-balance method based on an estimated residual value of $60,000 and an estimated useful life of 4 years. On 31 March 2022, the equipment was sold for $250,000 cash. The year-end of Cauliflower Limited is 31 December. Required: (a) Compute the accumulated depreciation for the equipment as at 31 March 2022. (b) Prepare journal entries to record the disposal of equipment on 31 March 2022. Narration is NOT required.