on January $1$st and matthewss bandpayss $$66,400$ for saled equpment the bandd estmmates will be the equipment for $4$ yearsand performms costs $200$ concert the band estimates will use the equipment for $4$ years and performs costs $200$ concertss it's estimated that after $4$ years it can sell the equipment for $$1,00$ it's estimated that after $4$ years it can sell the equipment for $$1,000$