Laurin Limited purchased equipment on October 8, 2017, at a cost of $347,200. Laurin's management estimated that the equipment would have a useful life of four years and a residual value of $39,200. At the beginning of 2020, Laurin's management determined that the equipment would be used for three more years (including all of 2020), and at the end of this time the equipment's residual value would be $39,850. The company ended up selling the equipment on August 28, 2021, for $102,150. Laurin uses the straight-line method of depreciation and has a December 31 year end. Give the necessary journal entries for the acquisition, depreciation, and disposal of this asset for the years 2017, 2020, and 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)