Equigivent acquited on Jamuary 6 at a cost of $265,000 has an estimated useful life of is years and an estirnated residual valiat of $34,600. a. What was the annual amount of depreciation for Years 1-3 using the strabht-iine nethod of depteciation? b. What was the book value ot the equipment on januaty 1 of Year s