Answer:
Hi, the information you have provided has missing important information.
However relevant detail to tackle the question is provided as follows:
Prepare the <em>Equipment Disposal T - Account </em>and use it to find the missing balance.
Debit :
Cost $189,000
Profit on Disposal xxxx
Credit:
Accumulated Depreciation $112,000
Loss on Disposal xxxx
Cash (Balancing figure) $ xxxx
The Cash received from the sale of the equipment is provided as a <em>balancing figure</em> for this account.
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This illustrates job specialization. Job specialization is process by which people, or employees, develop specialized knowledge and abilities to carry out particular tasks. It entails preparing the individual to excel in a specified set of duties.
Job specialization differs from work specialization, a leadership strategy in which an employer teaches workers to take on challenging tasks by breaking them down into smaller, manageable chunks. Job specialization has advantage of lowering your risk of error. An improvement in staff morale is benefit of job specialization.
Being extremely skilled at a particular task function is perhaps most obvious benefit of job specialization.
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