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Entries for Sale of Fixed Asset Equipment acquired on January 5, 2009, at a cost of $380,000, has an estimated useful life of 16 years, has an estimated residual value of $40,000, and is depreciated by the straight-line method.
a. What was the book value of the equipment at December 31, 2012, the end of the year? $
b. Assume that the equipment was sold on July 1, 2013, for $270,000.
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