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Equipment acquited on January B at a cost of $165,730 has an estimated usetul life of 17 years, has an estimated residual value of $8,650, and is depreciated by the Wraiphting method. a. What was the book value of the equpment at December 3f the end of the finh yoar? b. Assuming that the equipment was solf on Apri' t of the sivith year for $1tf,415, foumalte the entries to record (1) deoreciation for the 3 monens. unti the saie da'e and (2) the sale of the equipment. Chart of Accounts CHART OF ACCOUNTS 4. General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue 112 Accounts Recelvable 620 Gain on Sale of Delivery Truck 114 interest Receivable 621 Gain on Sale of Equipment 115 Notes Recelvable 116 Merchandise Inventory EXPENSES 117 Supplies 510 Cost of Merchandise Sold 119 Prepaid Insurance 520 Salaries Expense 120 Land 521 Advertising Expense 123 Delivery Truck 522. Depreclation Expense-Delivery Truck 124 Accumulated Depreciation-Delivery Truck 523 Delivery Expense 125 Equipment 524 Repairs and Maintenance Expense 126 Accumulated Depreciation-Equipment 529 Selling Expenses Previo a. 125 Equipment 524 Repairs and Maintenance Expense 126 Accumulated Depreciation-Equipment 529 Selling Expenses 130 Mineral Rights 531 Rent Expense 131 Accumulated Depletion 532 Depreciation Expense-Equipment 132 Goodwill 533 Depletion Expense 133 Patents 534 Amortization Expense-Patents 535 Insurance Expense LIABILITIES 536 Supplios Expente 210 Accounts Payable 539 Miscellaneous Expense 211 Salaries Payable 710 Interest Expense 213 Sales Tax Payable 720 Loss on Sale of Delivery Truck 214 Interest Payable 721 Loss on Sale of Equipment 215 Notes Payable EQUITY 310 Common Stock 311 Retained Eamings LABIUMES 210 Accounts Payable 211 Salaries Payable 710 Interest Expense 213 Sales Tax Payable 720 Loss on Sale of Del 214 Interest Payable 721 Loss on Sale of Equ 215 Notes Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends a. What was the book value of the equipment at December 31 the end of the fifth year? K Points: 0/1 Feedback Check My Work Book value is the initial cost of the fixed asset minus the accumulated depreciation. b. Assuming that the equipment was sold on April f of the sideth year for $111,415, joumalize the entries to record the following: Genoral Joutnal Instructions 1. Deareciafion for the 3 months untl the sale dato. Check Mr Wohn 1. The chepecistion account of the fxed ascet being sold of discarded needs to be updated fo rullect the monthe of use in the year it is being discarded or sold. The straight-rew method of depreciation cacurales the amount of depreciation to be recognsed each year