Entries for sale of fixed asset

a$.$ What was the book value of the equipment at December $31$ the end of the fourth year?

b$.$ Assuming that the equipment was sold on April $1$ of the fifth year for $$134,782.$ if required.

Account

Debit

Credit

$2.$ Journalize the entry to record the sale of the equipment. If an amount box does not require an entry, leave it blank. Do not round intermediate calculations.