Equipment acquired on January 6 at a cost of $360,200 has an estimated useful life of 9 years and an estimated residual value of $47.000, a. What was the annual amount of depredation for the Years 1-3 using the straight-ane method of depreciation? Year Depreciation Expense Year 1 Year 2 Year 3 b. What was the book value of the equipment on January 1 of Year 47 Assuming that the equipment was sold on January 3 of Year 4 for $243,000, journalize the entry to record the sale an amount box does not require an entry leave blank on. d. Assuming that the equiment had been sold on January 3 of Year 4 to $200,000 instead of $243,000, journame the entry to record the salen wount to be not require an entry, leave it son