Equpment acqured on January $6$ ata cost of:$374,000,$ has an estimated usefulhe o$/20$years and an estmated reskual value o$1$$$225,000.$A$.$ What was the annual amount of depreciation for the Years $1-3$ using the straight$-$line method of depreciation?B$.$ What was the book value of the equipment on January $1$ of Year $4?$C$.$ Assuming that the equipment was sold on January $3$ of Year $4$ for $$600,000,$ joumalize the entry to revord the sale. Refer to the Chart of Accounts for exact wording of account titles.D$.$ Assuming that the equipment had been sold on January $3$ of Year $4$ for $3325,000$ instead of $5300,000,$ journalize the entry to record the sale. Refer to the Chart of Accounts for exact wording of account titles.