Lui Company Purchased Equipment in 2007 for $ 80,000 and Estimated

Lui Company purchased equipment in 2007 for $ 80,000 and estimated an $ 8,000 residual value at the end of the equipment's 10-year useful life. At December 31, 2016, there was $ 50,400 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On March 31, 2021 the equipment was sold for $ 21,000. Prepare the appropriate journal entries to record the sale of the equipment for Lui Company, 2021.
2. Gagne Company sold a delivery truck for $ 11,000. The delivery truck originally cost $ 25,000 in 2017 and $ 6,000 was spent on a major overhaul in 2016 (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.
3. Crenshaw Company 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.