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Equipment that cost $ 8 7 4 0 0 0 and had a book value of $ 3 9 7 0 0 0 was sold

Equipment that cost $874000 and had a book value of $397000 was sold for proceeds of $447000. Data from the comparative
balance sheets are:
Depreciation expense for 2025 was
$196000.
$694000.
$744000.
$75000.
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