Hello Kitty Inc, had a piece of equipment that cost $31,000 and had accumulated depreciation of $23,000. Please check my work and correct my errors on my journal entries. please help me find the correct amount. I will give thumbs up.

a.) Hello Kitty discarded the equipment receiving $0. (Record debits first, then credits. Exclude explanations from all journal entries.)

Journal Entries

Date	Accounts	Debit	Credit
a.	Accumulated depreciation, equipment	23000
	Loss on disposal of equipment	8000
	Equipment		31000

b.) Hello Kitty sold the equipment for $9,000 cash.

Journal Entries

Date	Accounts	Debit	Credit
b.	Cash	9000
	Accumulated depreciation, equipment	23000
	Equipment		31000
	Gain on sale of equipment		1000

c.) Hello Kitty traded the equipment in on a new piece of equipment costing $41,000. Hello Kitty was granted a $9,000 trade-in allowance for the old equipment and paid the difference in cash.

Journal Entries

Date	Accounts	Debit	Credit
c.	Equipment (new)	41000
	Accumulated depreciation, equipment	23000
	Cash		32000
	Equipment (old)		31000
	Gain on exchange of equipment		24000

d.) Hello Kitty traded the equipment in on a new piece of equipment costing $29,000. Hello Kitty was granted a $3,000 trade-in allowance for the old equipment and signed a note payable for the difference.

Journal Entries

Date	Accounts	Debit	Credit
d.	Equipment (new)	29000
	Accumulated depreciation, equipment	26000
	Loss on exchange of equipment	23000
	Equipment (old)		23000
	Note payable		1000