New lithographic equipment, acquired at a cost of $859,200 on Mafch 1 at the beginning of a fiscal yeac, has an estimated uselur ise of 5 years and an estmafed In the first week of the fith year, on March 4, the equipment was sold for $141,422. Required: and the beck yotive of the equipment at the end of each yoar by fas the and (B) the double-dectining baitance method: 2. Joumalize the entry to record the sale, assuming the maknager chose the double-dectining batince metrad