Computer equipment $($office equipment$)$ purchased $\frac{61}{2}$ years ago for $$170,000,$ with an estimated life of $8$ years and a residual value of $$10,000,$ is now sold for $$60,000$ cash. $($Appropriate entries for depreciation have been made for the first $6$ years of use.$)$ Journalize the following:

a$.$ Depreciation for the $\frac{1}{2}$ year prior to the sale, using the straight$-$line method. If an amount box does not require an entry, leave it blank.

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b$.$ Sale of the equipment for $$60,000$ cash. If an amount box does not require an entry, leave it blank.

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c$.$ Sale of the equipment, assuming it sold for $$25,000$ cash. If an amount box does not require an entry, leave it blank.

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