method. a. What was the baok valun of the equipment at December 3t the end of the fourth year? trmex anintws. b. Assume that the equipment was sold on April 1 of the fith yeer for 168,955. whele dollar if required. 2. Journalize the entry to record the sale of the equipment. If an amount box does not require an entry, leave it blank, Do not round intermediate calculation