Lopez Corporation sold equipment that it had purchased for $300,000($100,000 cash and a note for $200,000) four years ago. As of the date of sale, Lopez had claimed $187,500 in accumulated depreciation on this equipment and had made $50,000 in principal payments on the note. Lopez received $80,000 cash and a note for $100,000 in addition to the purchaser assuming Lopez's $150,000 note on the equipment. 1).What is the amount realized by Lopez Corporation on this sale? a.$80,000 b.$180,000 c.$300,000 d.$330,000 2) What is Lopez Corporation's realized gain on the sale? a. $217,500 b.$187,500 c.$112,500 d. $67,500