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Sale of Equipment Equipment was acquired at the beginning of the year at a cost of $33,000. The equipment was depreciated using the double-declining-balance method besed on an estimated useful life of ter years and an estimated residual value of $640. a. What was the depreciation for the first year? the equipment was sold at the end of year 2 for $7,630, determine the gain or loss on the sale of the equipment b. Ass e amount box does not require an entry, leave it biank e. Journalize the entry to record the sale. If an