Help me solve these 2 questions.

computer equipment 12/31 balance: $25,000,000

computer equipment accumulated depreciation: $200,000

January 2 y20d Sold the computer equipment with a cost of $12,500,000 (accumulated depreciation: 100,000), for $10,000,000 cash. January 5h Traded in all of used computer equipment with a fair value of $13,200,000., and received in exchange new computer equipment (useful life: 10 years, salvage value: 1,947,040) with a fair value of 8,000,000 plus cash of $500,000. Double-declining method will be used