Disposal of Fixed Asset

Equipment acquired on January 6 at a cost of $209,800 has an estimated useful life of 8 years and an estimated residual value of $27,400.

b. What was the book value of the equipment on January 1 of Year 4 ? $ c. Assuming that the equipment was sold on January 3 of Year 4 for $134,300, journalize the entry to record the sale. If an amount box does not require an entry, leave it blank. d. Assuming that the equipment had been sold on January 3 of Year 4 for $144,200 instead of $134,300, journalize the entry to record the sale. If an amount box does not require an entry, leave it blank