Required information Problem 7-8B Record the disposal of equipment (LO7-6) [The following information applies to the questions displayed below] New Dell is in the process of closing its operations. It sold its three-year-old ovens to Siclly Pizza for $332,800. The ovens originally cost $444,000, had an estimated service life of 10 years, had an estimated residual value of $29,000, and were depreclated using straight-line depreclation. Complete the requirements below for New Dell. Problem 7-8B Part 2 2. Calculate the book value of the ovens at the end of the third year