Equipment acquired on January 6 at a cost of $273,200 has an estimated useful life of 9 years and an estimated residual value of $35,600. a. What was the annual amount of depreciation for the Years 1-3 using the straight-line method of depreciation? b. What was the book value of the equipment on January 1 of Year 4 ? $ c. Assuming that the equipment was sold on January 3 of Year 4 for $184,300, 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 $197,900 instead of $184,300, journalize the entry to record the sale. If an amount box does not require an entry, leave it blank. Jan. 3