Question 2. (Total 13 marks) (a) Barnes Ltd purchased equipment on 1 January, 2010 for $80,000 and estimated an $8,000 salvage value at the end of the equipment's 10-year useful life. At 31 December, 2016, there was $50,400 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On March 31, 2017, the equipment was sold for $21,000. Prepare the appropriate journal entries to remove the equipment from the books of Barnes Ltd on March 31, 2017. (b) Lanne Manufacturing sold a delivery truck for $11,000. The delivery truck originally cost $25,000 in 2002 and $6,000 was spent on a major overhaul in 2007 (charged to Delivery Truck account). Accumulated Depreciation on the delivery truck to the date of disposal was $20,000. Prepare the appropriate journal entry to record the disposition of the delivery truck. (c) Crown Travel Ltd sold office equipment that had a carrying amount of $4,500 for $6,000. The office equipment originally cost $15,000 and it is estimated that it would cost $19,000 to replace the office equipment. Prepare the appropriate journal entry to record the disposition of the office equipment