Equipment Accumulated Depreciation 31-Dec-2020 $ 31-Dec-2019 $ 165,000 100,000 $82,000 $60,000 A equipment with a cost of $14,000 was disposed during the year with accumulated depreciation of $7000 and gain on disposal of $3,000. No other disposal or retirement of Equipment during the year ended 31 December 2020. The total depreiciation expense for year ended 31 December 2020 is $ Additions of Equipment (Purchase of Equipment) for the year ended 31 December 2020 is $ Sales Proceeds on disposal of equipment is $