Payne Company Purchased Equipment in 2007 for $90,000 and Estimated

Payne Company purchased equipment in 2007 for $90,000 and estimated a $6,000 residual value at the end of the equipment's 10-year useful life. At December 31, 2013, there was $58,800 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On March 31, 2014, the equipment was sold for $26,000.
Prepare the appropriate journal entries to remove the equipment from the books of Payne Company on March 31, 2014.
(b) Judson Company sold a machine for $15,000. The machine originally cost $35,000 in 2011 and $8,000 was spent on a major overhaul in 2014 (charged to Machinery account). Accumulated Depreciation on the machine to the date of disposal was $28,000.
Prepare the appropriate journal entry to record the disposition of the machine.
(c) Donahue Company sold office equipment that had a book value of $7,000 for $8,000. The office equipment originally cost $20,000 and it is estimated that it would cost $25,000 to replace the office equipment.
Prepare the appropriate journal entry to record the disposition of the office equipment.