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Question - Equipment acquired at a cost of $126,000 has a book value of $42,000.
1. The equipment had no market value and was discarded.
2. The equipment is sold for $54,000.
3. The equipment is sold for $24,000.
4. The equipment is traded in for a similar asset. The list price of the new equipment is $63,000. The buyer gave no cash in the exchange. The transaction lacks commercial substance.
Required - Journalize the disposal of the equipment under the assumptions listed above. If an amount box does not require an entry, leave it blank.
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