West Corporation's schedule of depreciable assets at December 31, Year 3, is presented below. West records a full year's depreciation expense in the year of an asset's acquisition and no depreciation expense in the year of an asset's disposition. The estimated useful life of each depreciable asset is 6 years. Using the sum-of-the-years'-digits (SYD) method, how much depreciation expense should West record in Year 4 for asset B? Balances below represent ledger amounts prior to recording depreciation for year 4. Equipment A B Cost $200,000 80,000 60,000 $340,000 Accumulated Acquisition Depreciation Date $0 Year 1 0 Year 1 0 Year 2 $0 Salvage Depreciable Value Cost $10,000 $190,000 8,000 $72,000 6,000 $54,000 $24,000 A. Complete the schedule of depreciation for Year 4 showing depreciation for each asset. B. Prepare the journal to record depreciation for Year 4. C. On January 1, Year 5 West sold Asset A for $40,000. Record the JE for the sale D. On January 2, Year 5 West sold Asset B for $12,000. Record the JE for the sale