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Use the horizontal model, or write the journal entries, to show the effect of selling each of the three assets for their respective estimated market

Use the horizontal model, or write the journal entries, to show the effect of selling each of the three assets for their respective estimated market values. Partial-year depreciation adjustments for 2023 can be ignoredexplain to mr gerald meant when he said we need to get the handle on the value of some of the older equipment. 
what does the books say, and what its really worth, are two different thin? 

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