Disposal of fixed asset

Instructions

Equipment acquired on January $6$ at a cost of $$417,390,$ has an estimated useful life of $17$ years and an estimated residual value of $$68,805.$

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 $4?$

C$.$ Assuming that the equipment was sold on January $3$ of Year $4$ for $$339,855,$ journalize the entry to record the sale. Refer to the Chart of Accounts for exact wording of account titles.

D$.$ Assuming that the equipment had been sold on January $3$ of Year $4$ for $$368,885$ instead of $$339,855,$ journalize the entry to record the sale. Refer to the Chart of Accounts for exact wording of account titles.