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EE 10-6 p. 510 PE 10-6A Sale of equipment OBJ. 3 Equipment was acquired at the beginning of the year at a cost of $280,000. The equip- ment was depreciated using the double-declining-balance method based on an estimated useful life of 16 years and an estimated residual value of $14,000. a. What was the depreciation for the first year? b. Assuming that the equipment was sold at the end of the second year for $230,400, determine the gain or loss on the sale of the equipment. c. Journalize the entry to record the sale