Equipment acquired on January 8 at a cost of $181,750, has an estimated useful life of 20 years, has an estimated residual value of $9,950, and is depreclated by the stroight-line method. a. What was the book value of the equipment at December 31 the end of the fourth year? X b. Assuming that the equipment was sold on April 1 of the fifth year for 139,022 . 1. Journalize the entry to recerd depreciation for the three months until the sale date. Round your answers to the nerest whole doliar if required