I dont nunderstand how to get B or where the numbers come from on C

Equipment was acquired at the beginning of the year at a cost of $800,000. The equipment was depreciated using the double-declining-balance method based on an estimated useful life of 10 years and an estimated residual value of $60,000. a. What was the depreciation for the first year? $160,000 b. Assuming the equipment was sold at the end of the second year for $650,000, determine the gain or loss on the sale of the equipment. 128,000 X Gain Feedback Check My Work c. Journalize the entry on December 31 to record the sale. If an amount box does not require an entry, leave it blank. Date Account Debit Credit December 31 Cash Feedback Accumulated Depreciation Equipment DV Equipment V Gain on Sale of Equipment 128,000 X 0000 800,000