a$.$ The loss on the cash sale of equipment was $$5,125($detalls in $b).$

b$.$ Sold equipment costing $$46,875,$ with accumulated depreciation of $$30,25,$ for $$11,625$ cash.

c$.$ Purchased equipment costing $$96,375$ by paying $$30,000$ cash and signing a long$-$term notes payable for the balance.

d$.$ Pald $$46,125$ cash to reduce the long$-$term notes payable.

e$.$ Issued $2,500$ shares of common stock for $$20$ cash per share.

f$.$ Declared and paid cash dividends of $$50,100.$