$($a$)$ Alpha Corporation purchased equipment in $2017$ for $$120,000$ and estimated a $$12,000$ residual value at the end of the equipment's $10-$year useful life. At December $31,2023,$ there was $$75,600$ in the Accumulated Depreciation account for this equipment using straight$-$line depreciation. On March $31,2024,$ the equipment was sold for $$28,000.$

Prepare the appropriate journal entries to remove the equipment from the books of Alpha Corporation on March $31,2024.$

$($b$)$ On July $31,2024,$ Beta Corporation sold a delivery truck for $$10,000.$ The truck originally cost $$38,000$ on February $1,2016.$ It was estimated that the truck would have a useful life of $12$ years with a residual value of $$2,000.$ The straight$-$line method was used.

Prepare the appropriate journal entry to record the sale of the delivery truck. Assume depreciation is up$-$to$-$date.

$($c$)$ Gamma Corporation sold office equipment that had a carrying amount of $$3,500$ for $$5,200.$ The office equipment originally cost $$12,000.$ It is now estimated that it would cost $$16,000$ to replace this equipment.

Prepare the appropriate journal entry to record the sale of the office equipment. Assume depreciation is up$-$to$-$date.