Disposal of Fixed Asset Equipment acquired on January 6 at a cost of $193,200, has an estimated useful Iffe of 7 years and an estimated residual value of $25,200. a. What was the annual amount of depreciation for the Years 1-3 using the straight-line method of depreciation? b. What was the book value of the equipment on January 1 of Year 4 ? Fostana c. Assuming thot the equipment was sold on January 3 of Year 4 for $115,100, journalize the entry to record the sale. If an amount box does not require it blank: d. Assuming that the equipment had been sold on Jantary 3 of Year 4 for $123,600 instead of 5115,100 , journakze the entry to record the sale. If an amount box does not require an entry, leave it blank