The plant assets section of the comparative balance sheets of Anders Company is reported below.

Anders Company
Comparative Balance Sheets
			2015					2014
Plant assets
Equipment	$		270,000			$		360,000
Accum. Depr.Equipment		(	136,000	)			(	246,000	)
Equipment, net	$		134,000			$		114,000
Buildings	$		470,000			$		490,000
Accum. Depr.Buildings		(	154,000	)			(	339,000	)
Buildings, net	$		316,000			$		151,000

During 2015, equipment with a book value of $58,000 and an original cost of $300,000 was sold at a loss of $6,600.

How much depreciation expense was recorded on equipment during 2015?

Depreciation expense

What was the cost of new equipment purchased by Anders during 2015?

Purchase of equipment