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On January 1, 2016, Precision Machinery purchased a new piece of equipment for $1 00,000. The equipment is expected to last ve years and will have no residual yalue. Precision Machinery has a December 31 year end. Prepare the table below showing the yearly depreciation, accumulated depreciation and net book value of the equipment. Year 0riginal Cost of Depreciation Accumulated Net Book Equipment Expense Depreciation 1ai'allue 2016 100,000 20,000 20,000 30,000 201 2' 100,000 20,000 40,000 60,000