Master Company purchased equipment on January 2, 20x1 for $204,000 and estimated an $14,000 salvage value at the end of the equipment's 10 -year useful life. On December 31, 20x7, there was $133,000 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On June 30,208, the equipment was sold for $55,500. Instructions: 1. Compute annual straight-line depreciation. 3. Compute the book value of the equipment at disposal date (June 30, 20x8). 4. Prepare the appropriate journal entries to record the disposition on the equipment. Actividad 2 Roger Company sold equipment for $15,000 on October 31,208. The equipment originally cost $35,000 in 201 and $8,000 was spent on a major overhaul in 206 (charged to the Equipment account). Accumulated Depreciation on the equipment to the date of disposal was $28,000. Instructions: 1. Prepare the appropriate journal entry to record the disposition of the equipment. 2. Show calculations. Actividad 3 On March 31, 20x9, Adler Company sold equipment that had a book value of $23,500 for $25,000. The equipment originally cost $55,000 and it is estimated that it would cost $67,000 to replace the equipment. Instructions: 1. Prepare the appropriate journal entry to record the disposition of the equipment. 2. Show calculations