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Instructions Chart Accounts 2 First Questions Joumal m III Instructions Equipment acquired on January 6 at a cost of $513,540 has an estimated useful life of 20 years and an estimated residual value of $67,940 a. What was the annual amount of depreciation for the Years 1-3 using the straight-ling method of depreciation? b. What was the book value of the equipment on January 1 of Your 47 c. Assuming that the equipment was sold on January 3 of Your 4 for $428,880, journalize the entry to record the sale. Refer to the Chart of Accounts for exact wording of account titles d. Assuming that the equipment had been sold on January 3 of Year 4 for $459,160 instead of 5428,880, Journalize the entry to record the sale refer to the Chart of Accounts for exact wording of account titles First Questions a. What was the annual amount of deereciation for the Years 1-3 using the straight line method of depreciation? Year 1 depreciation expense Year 2 depreciation expense Year 3 depreciation expense $ $ $ b What was the book value of the equipment on January 1 of Year 47