Equipment acquired on Jamuary 6 at a cost of $400,200 has an estimated useful life of 10 years and an estimated residust value of $52,200. a. What was the annual amount of depreciation for Years 1-3 using the straight-line method of depreciation? b. What was the book value of the equipment on Janwary 1 of Year 4 ? c. Assuming that the equipment was sold on January 3 of Year 4 for $281,000, journalize the entry to record the sale. If an amount box does not require an entry, leave it blank: d. Assuming thot the equipment had been sold on Jonuery 3 of Year 4 for $301,700 instead of $281,000, fournalize the entry to record the tale. if an amount box does not require an entry, leave it blank