plz answer these two questions and i will give thumbs up

Question 17 1 pts Lomond Company purchased analytics equipment for $200,000 on January 1, 2020. The company determined that the yearly depreciation expense is $19,000. What will be the book value of this equipment on December 31, 2024, after adjusting entries have been made? O $124,000 O $105,000 O $76,000 O $95,000 Amber Company has the following account balances at the end of the first year of operations: Revenues $100,000 Salaries Expense $13,000 Dividends $9,000 Utilities Expense $11,000 Advertising Expense $9,000 Cash $58,000 Land $55,000 Common Stock $56,000 What are total assets at the end of the first year? O $213,000 O $169,000 O $55,000 O $113,000