Equipment acquired on January 6, 2013, at a cost of $513,540, has an estimated useful life of 20 years and an estimated residual value of $67,940. Required: A. What was the annual amount of depreciation for the years 2013, 2014, and 2015 using the straight-line method of depreciation? B. What was the book value of the equipment on January 1, 2016? C. Assuming that the equipment was sold on January 3, 2016, for $428,880, 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, 2016, for $459,160 instead of $428,880, journalize the entry to record the sale.