Pearl Barge Transport purchased a barge for hauling silt along the Pearl River. The barge, which cost $400,000, had the capacity to carry 100 tonnes of silt and an expected useful life of 10 years, provided that $20,000 was spent on maintenance each year. After 10 years, it was expected that the barge would be sunk at Phuket and used as the basis for a man-made reef. After four years, the barge was enlarged to carry 130 tonnes of silt and the engine was completely overhauled. The cost was $160,000 and, after this expenditure, the barge's remaining useful life was estimated to be seven years. Required Show the carrying amount of the barge in the balance sheet at the end of year 4 (immediately before the overhaul). Show the carrying amount of the barge in the balance sheet at the end of year 5