Indicate how each of the following transactions would affect Holding Ltd$.\text{'}$s statement of income, statement of financial position, and statement of cash flows. If there would be no effect, then state that.

a$.$ Holding sold a piece of equipment for $$38,500.$ The equipment had originally cost $$166,000$ and had a carrying amount of $$47,000$ at the time it was sold.

b$.$ Holding purchased a new piece of equipment to replace the equipment that had been sold. The new equipment had a cost of $$211,000.$

c$.$ Holding recorded the annual depreciation on its equipment in the amount of $$130,000.$