Preliminary data from the comparative balance sheets are:

$($A$)\frac{12}{31}\frac{?}{21}$

$($B$)\frac{12}{31}\frac{?}{20}$

Equipment

$($A$)$ $$5,400,000$

$($B$)$ $$4,875,000$

Accumulated Depreciation

$($A$)1,650,000$

$($B$)1,425,000$

After this information was prepared, equipment that cost $$875,000$ and had a book value of $$390,000$ was sold for $$450,000.$

Equipment purchased during $2021$ was

$$825,000$

$$915,000$

$$1,400,000$

$$525,000$