For AP Company, the following transactions occurred:

a$.$ On January $1$ of $2018,$ the company paid $$20,000$ for the purchase of equipment. This equipment had no estimated residual value and was depreciated at a straight$-$line rate of $20\%.$ The expected useful life is $5$ years.

b$.$ After the December $31,2019,$ adjusting entry, Accumulated Depreciation$-$Equipment has a $$8,000$ balance.

c$.$ On March $31,2020,$ the asset is removed from service and discarded.

Based on this information, please record these transactions in the journal.