can someone help me with this and explain how they did it?

Sale of Equipment Assume the equipment was sold on December 31, 2019 and had accumulated depreciation of $87,040. It was sold for $15,000. Prepare the journal entry to record the sale. Debit Credit Date Accounts Dec 31, 2019 AMORTIZATION Roller Blades Inc. acquired for cash a patent for $80,000, 30 year life, and a remaining useful life of 16 years. Record the journal entry for the purchase of the patent on January 1, 2018. Accounts Debit Credit Date Jan. 1. 2018 Record the adjusting journal entry for amortization at December 31, 2018. Date Accounts Debit Credit Dec. 31, 2018 Equipment Cost: $100,000 Date of Purchase: January 1, 2019 Salvage Value: $7,000 Useful Life : 5 years Total Machine Hours : 31,000