Two very small questions please answer both or none at all!

Q1:

Q2:

*Problem 9-7A (Part Level Submission) Yukon Productions Corp. purchased equipment on March 1, 2015, for $69,000. The company estimated the equipment would have a useful life of three years and produce 12,000 units, with a residual value of $7,500. During 2015, th equipment produced 4,900 units. On November 30, 2016, the machine was sold for $20,000 and had produced 5,600 units that year