I dont understand this last part?

I'm not sure if i have this right so far, also i dont undestand how to get the last part...?

Equlantrent 74400 Arcumulared Depreciation-Equipenent 5.3268 (d) toss on Disposal of Plant Assets 10132 Equpment (To record depreciation) Losi on Disposat of Plant Asvets Equlpment Sheridan Company owns equipment that cost $74,400 when purchased on January 1, 2019, it has been depreciated using the straigntline method based on estimated salvage value of $4,920 and an estimated usefullife of 5 years. Prepare Sheridan Company's journal entries to record the sale of the equipment in these four independent situations. (List all debit entries before credit entries. Credit account tities are automotically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.) (a) Sold for $36,688 on January 1,2022 (b) Sold for $36,688 on May 1,2022 (c) Sold for $11.000 on January 1,2022 (d) Sold for $11,000 on October 1,2022 (Torecord depreciation) Equipment 74900 Gain on Divposal of Plant Ausets 3608 cin 11000 Loss on Dhposal of Plant Assets 21712 (To record sale of equipment) (c) Accumulated Depreciation-Equiphent 41683 Equipment 74400 Cash 11000 Accumulated Depreciation-Eoument 53200 (d) Loss on Disporal of Plint Asiets 10132 toviment 74600 (Torecard depreciation) Canh Losion Digosuced flact Assets Enepenem (Torecord sale of eevipment)