Entries for Sale of Fixed Asset Equipment acquired on January 8 at a cost of $142.700 has an estimated useful life of 18 years, has an estimated result of 57.700, and is deprecated by the straight-line method a. What was the book valde of the equipment at December 31 the end of the fourth year? b. Assume that the equipment was sold on April 1 of the fifth year for $105,120. 1. Journalize the entry to record depreciation for the three months until the sale date. If an amount box does not require an entry, leave it bank Round your owwers to the nearest whole dollar if required 88 2. Journalize the entry to record the sale of the equipment. If an amount box does not require an entry, leave it bank. Do not round intermedio