Dn Decenber 31, Ynar 4, Aexa Company is preparing adjusting entries for its annual year end. The following issues contront the campany. 1. Fquipment 1101 with a cost of $13,860 was purchased three years ealle on january 1, Year 2 . th is being depreciated on a straightline basis over an estimated usetil tife of 10 years with no resid ual value. A December 31, Year 4 it has been determined that the estimated total useful life is 6 years instead of 10. 2. Equipment a502 with a cost of 1.190 was purchked four years earlier on January 1, Year 1 . It is being depreciated on a straght-ine basis over an estimated usefur afe of seven yeurs with no residual value. At December 31, Year 4, it was d scovered that no deprecision had been recorded on this equiproent for Year 1 or Year 2 , but it was recorded for Year 3 . 3. In Year 4, Aexa decided to thange imentory methods from the we ghted-average mehed to the Aro method. Net income reported in Year 3 appling the weighted.average method was 3171,000 . if Fifo had been appled in Year 3 , net income would have been 1181,800 . a. for equipenent e101, frovide the required adjusing entry for depreciation expense at December 31 , Vear 4 . - Note: flound answers to the nearest whole dollar. b. For equpment u502, provide the required adjustine entry for depreciaton empense as December 31, Year 4. b. For equipment \#502, provide the required adjusting entry for depreciation expense at December 31 , Year 4. c. For equipment \#502, provide any necessary correcting entry. Ignore income taxes. d. In reporting comparative income statements in Year 4, what net income amount is presented for Year 3