Required information Problem 7-8B Record the disposal of equipment (LO7-6) (The following information applies to the questions displayed below.) New Deli is in the process of closing its operations. It sold its three-year-old ovens to Sicily Pizza for $283,600. The ovens originally cost $378,000, had an estimated service life of 10 years, had an estimated residual value of $23,000, and were depreciated using straight-line depreciation Complete the requirements below for New Deli Problem 7-8B Part 2 2. Calculate the book value of the ovens at the end of the third year. Book value