please answer both parts.

Computer equipment was acquired at the beginning of the year at a cost of $72,300 that has an estimated residual value of $4,700 and an estimated useful life of 5 years. a. Determine the depreciable cost. b. Determine the straight-line rate, c. Determine the annual straight-line depreciation SUURT What is the cost of the land, based upon the following data? Land purchase price Broker's commission $197,139 15,860 5,943 Payment for the demolition and removal of existing building Cash received from the sale of materials salvaged from the demolished building 2,084