Equipment was purchased on January $1,$ Year $2,$ for $$80,000$ with an estimated $$8,000$ residual value at the end of the equipment's $10-$year useful life. On March $31,$ Year $9,$ the equipment was sold for $$21,000.$ Lament Company uses straight$-$line depreciation. Prepare all the necessary journal entries to remove the equipment from the books of Lament Company on March $31,$ Year $9.$ Round depreciation to the nearest month.b$.$ Equipment with an $3-$year useful life was purchased on August $1,$ Year $5,$ for $$220,000.$ It has a residual value of $$20,000.$ The company will depreciate this equipment using the double declining balance method. Round depreciation to the nearest month. Calculate the amount of depreciation expense for Year $5$ and Year $6.$ Journal entries are not required.