Dixon Company purchased several small pieces of equipment in May 20X5 for $ 600,000, which qualifies as a Class 8 asset for tax purposes.
30 September 20X6 Sold equipment bought in 20X5 for $ 40,000; proceeds, $ 22,400
1 February 20X7 Sold equipment bought in 20X5 for $ 80,000; proceeds, $ 39,600
31 August 20X7 Bought Class 8 equipment for $ 50,000
16 November 20X8 Bought Class 8 equipment for $ 72,000

Required:
Calculate CCA and the closing UCC balance for 20X5 to 20X8.