New Dell is in the process of closing its operations. It sold its three-year-old ovens to Sicily Pizza for $263,100. The ovens originally cost $350,500, had an estimated service life of 10 years, had an estimated residual value of $20,500, and were depreciated using straight-line depreciation. Complete the requirements below for New Deli. Problem 7-8B Part 2 2. Calculate the book value of the ovens at the end of the third year Book value