Please answer this question

Equipment was acquired at the beginning of the year at a cost of $287,100. The equipment was depreciated using the straight-line method based on a estimated useful life of nine years and an estimated residual value of $27,000. a. What was the depreciation for the first year? b. Assuming the equipment was sold at the end of the fifth year for $138,700, determine the gain or loss on the sale of the equipment. Enter your answer as a positive amount, c. Journalize the entry to record the sale. If an amount box does not require an entry, leave it blank