Equipment acquired on January 6 at a cost of $211,100 has an estimated useful life of 9 years and an estimated residual value of $27,500, a. What was the annual amount of depreciation for Years 13 using the straight-line method of depreciation? b. What was the book value of the equipment on January 1 of Year 4? I C. Astuming that the equipment was sold on January 3 of Year 4 for 5142,400 , journalize the entry to record the sale. If an amount box does not require an entry, leave it blank, d. Assuming that the equipment had been sold on January 3 of Year 4 for $152,900 instead of $142,400, joumalize the entry to record the sale. If an amount box does not require an entry. leave it blank