List the items and amounts that make up the Land account. Be sure to provide a total Hem 2: Equipment with a cost of $70,000 has an estimated salvage value of $7,000 and an estimated life of 6 years. Compute the annual depreciation and then show what this asset looks like on the balance sheet at the end of the second year (prepare a partial classified balance sheet showing the asset, accumulated depreciation, and book value) Item 3. Equipment (vehicle) that cost 554,000 and on which $16,000 of accumulated depreciation has been recorded was disposed of for 540,000cash. Make the entry to record this transaction. Hint: Compute BV and then gain (loss). Item 4 Entity B bought equipment for $360,000 on January 1, 2022. It estimated the useful life to be 4 years with no salvage value, and the straight-ine method of depreciabon was used On January 1, 2023. Entity B decides that it wion use the equipment for a total of 6 years Compute the revised depreciation expense tor 2023 and make the entry to record depreciation expense Show work