P3 Kojima Co. purchased computer equipment for $430,000 on January 1, 2018 to use in keeping record of customers for the next five years. It is estimated that the salvage value of the equipment is $30,000. 10 points (2+4+4) P3-1 Calculate depreciation and book value for the end of the first year (after taking depreciation expenses), assuming straight-line depreciation. Show all your calculation! P3-2 October 1 of the third year Kojima sold this equipment. Prepare record of partial year depreciation and this asset sale (disposal) for each of separate situation below. Show all your calculation! A. Kojima sold this equipment cash for $230,000. B. Kojima sold this equipment cash for $185,000