Solve for the missing items, assuming straight-line depreciation is used: Cost Residual value Useful life (years) Depreciation rate Annual depreciation amount Number of years owned Accumulated depreciation at disposal date Proceeds of disposal Gain (loss) on disposal Machine A Machine B Machine C $170,000 $80,000 $10,000 F $20,000 25 F 20 A 25.0% B $10,000 $13,000 14 2.5 K G L $95,000 H $220,000 D $5,000 $18,000