LaMar Company purchased several small pieces of equipment in May 20X5 for $300,000, which qualified as a Class 8 asset for tax purposes.

30 September 20X6 ...........................    Sold equipment bought in 20X5 for $20,000; proceeds, $11,200

1 February 20X7 .................................    Sold equipment bought in 20X5 for $40,000; proceeds, $19,800

31 August 20X7 ..................................    Bought Class 8 equipment for $25,000

16 November 20X8 ...........................     Bought Class 8 equipment for $36,000

Required:

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