Please show the work

Equipment acquied on January 8, 2013, at a cost of $142,430, has an estimated useful sfe of 16 years, has ar estimated residual value of $7,550, and is depreciated by the stralghteine medhed. Required: A. What was the bock vatue of the equipment at December 31, 2016, the end of the year? B. Assiming that the equipment was sold on duly 1, 2017, for $99,465, joumalize the entries to record (1) depreciatian for the six manths unil the 6ale dafe, and (2) the save of the equipment. Fefer to the Chart of Accounts for exact wording of account ales. Starting question A. What was the book yalue of the equipment at December 31, 2016, the end of the year? CHART OF ACCOUNTS 1. denseciafion for the sor months unt the sale date 2. the sale of the oqupmont