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Equipment acquired on January 8,2013 , at a cost of $140,000, has an estimased useful fe of 16 years, has an estmated residual value of $8,000, and is depreciased by the straight ine method. Required: A. Whaf was the book value of the equigment at December 31,2016 , the end of the year? B. Assuming that the equipment was sold on July 1,2017, for $96,700, joumatize the entries to rocord (1) depreciation for the sox months unat the saie date, and (2) the sale of the equipment Reier to the Chart of Accounis for exact wording of account fities. Starting question Shaded cells have loce: A. What was the book yalue of the equipment at December 31,2016 , the end of the year? CHART OF ACCOUNTS 535 Insurance Expense LIABILITIES 536 Supplies Expense 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 Owner, Capital 311 Owner, Drawing 312 Income Summary 1. deareciation for the six months untio the sale date Question not attempted: 2. the sale of the oquipment Question not attempted