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The equipment of a subsidiary acquired January 1, 20x5 has a cost and accumulated depreciation of 300000 and 170000, respectively. The equipment is appraised at

The equipment of a subsidiary acquired January 1, 20x5 has a cost and accumulated depreciation of 300000 and 170000, respectively. The equipment is appraised at 320000 at the acquisition date. Assuming the equipment has a ten-year remaining life, what is the amount of the purchase differential amortization to depreciation expense in 20x7?

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