On its December 31 prior year balance sheet, Calgary Industries reports equipment of $390,000 and accumulated depreciation of $76,000. During the current year, the company plans to purchase additional equipment costing $82,000 and expects depreciation expense of $32,000. Additionally, it plans to dispose of equipment that originally cost $44,000 and had accumulated depreciation of $5,800. The balances for equipment and accumulated depreciation, respectively, on its December 31 current year budgeted balance sheet are: O $472,000; $102,200. $428,000; $102,200. O $346,000; $76,000. O $428,000; $108,000. O $472,000; $108,000