In the first week of the fifth year, on September $6,$ the equipment was sold for $$132,700.$

Required:

a$.$ Straight$-$line method

$\backslash$table$[[$Year$,\backslash$table$[[$Depreciation$],[$Expense$]],\backslash$table$[[$Accumulated Depreciation,$],[$End of Year$]],\backslash$table$[[$Book Value,$],[$End of Year$]]],[1,$$$,$$$,$$