Equipment acquired on January 9, 20Y3, at a cost of $541,000, has an estimated useful life of 19 years, an estimated residual value of $108,200, and is depreciated by the straight-line method. a. What was the book value of the equipment at the end of the fifth year, December 31 , 20Y7? Round your interim calculations and final answer to the nearest dollar. $ activity is affected, select "No effect" from the dropdown and leave the corresponding number entry box blank. b1. Assuming that the equipment was sold on July 1,20Y8, for $216,400, illustrate the effects on the accounts and financial statement of depreciation for the six months until the sale date