Brown Company Purchased Equipment in 2010 for $150000 and Estimated

Brown Company purchased equipment in 2010 for $150000 and estimated a $10000 salvage value at the end of the equipment's 10-year useful life. At December 31 2016 there was $98000 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On March 31 2017 the equipment was sold for $40000.
Prepare the appropriate journal entries to remove the equipment from the books of Brown Company on March 31 2017.
(b) Finney Company sold a machine for $15000. The machine originally cost $35000 in 2014 and $8000 was spent on a major overhaul in 2017 (charged to the Equipment account). Accumulated Depreciation on the machine to the date of disposal was $28000.
Prepare the appropriate journal entry to record the disposition of the machine.
(c) Stanley Company sold office equipment that had a book value of $12000 for $16000. The office equipment originally cost $40000 and it is estimated that it would cost $50000 to replace the office equipment.
Prepare the appropriate journal entry to record the disposition of the office equipment.