Problem 11-9 (Algo) Straight-line depreciation; disposal; partial period; change in estimate [LO11-2, 11-5] The property, plant, and equipment section of the Jasper Company's December 31, 2020, balance sheet contained the following: Property, plant, and equipment: Land Building Less: Accumulated depreciation Equipment Less: Accumulated depreciation Total property, plant, and equipment $113,000 $ 858,000 (165,000) 693,000 155,200 The land and building were purchased at the beginning of 2016. Straight-line depreciation is used and a residual value of $33,000 for the building is anticipated. The equipment is comprised of the following three machines: Machine 101 102 103 Cost $51,100 82,000 22,100 Date Acquired 1/1/2018 6/30/2019 9/1/2020 Residual Value Life (in Years) $6,300 8 7,300 2,300 9 8 The straight-line method is used to determine depreciation on the equipment. On March 31, 2021, Machine 102 was sold for $56.500. Early in 2021, the useful life of machine 101 was revised to five years in total, and the residual value was revised to zero. Required: 1. Calculate the accumulated depreciation on the equipment at December 31, 2020. 100 up to the date of sale