quuipment acquired on January 8 at a cost of $177,260 has an estimated useful life of 19 years, has an estimated residual value of $5,350, and is depreciate the-straight-ine method. a. What was the book value of the equipment at December 31 the end of the fourth year? b. Assume that the equipment was sold on April 1 of the finth year for $133,927. 1. Joumalize the entry to record depreciotion for the three months until the sale date, If an amount box does not require an entry, leave it blank. Round your answers to the nearest whole dellar if required. 2. Joumatize the entry to record the sale of the equipment. If an amount box does not require an entry, leave it blank. Do not round intermediate. calculations