The property, plant, and equipment section of the balance sheet contained the following Property, plant, and equipment: Land Building Less: Accumulated depreciation Equipment Less: Accumulated depreciation Jasper Company's Balance Sheet (Partial) December 31, 2023 $129,000 $1,029,000 (245,000) 204,975 784,000 Total property, plant, and equipment The land and building were purchased at the beginning of 2019. Straight-line depreciation is used and a residual value of $49,000 for the building is anticipated. The equipment is comprised of the following three machines: Machine Cost Date Acquired Residual Value Life (in Years) 101 102 $ 79,900 1/1/2021 $7,900 10 88,100 36,975 6/30/2022 8,900 8 9/1/2023 3,900 9 103 The straight-line method is used to determine depreciation on the equipment. On March 31, 2024, Machine 102 was sold for $58,000. Early in 2024, the useful life of machine 101 was revised to seven years in total, and the residual value was revised to zero. Required: A. Calculate the accumulated depreciation on the equipment at December 31, 2023. M101 - (79900-7900) 10 = 7200 B. Complete the partial Balance Sheet above.