Ivanhoe Productions Corp. purchased equipment on March 1, 2024, for $47,000. The company estimated the equipment would have useful life of three years and produce 12,000 units, with a residual value of $11,000. During 2024 , the equipment produced 4,500 units. On November 30,2025 , the equipment was sold for $18,000 and had produced 6,100 units that year. (a) Record all the necessary journal entries for the years ended December 31, 2024 and 2025, using the following depreciation methods: (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round the depreciation rate in the double-diminishing-balance method to the nearest whole percent, e.g. 43\%. Round depreciation per unit in the units-of-production depreciation method to 2 decimal places, e.g. 2.25. Round final answers to 0 decimal places, e.g. 5,275.) (1) Straight-line 2025 (To record depreciation expense) (To record the sale of equipment) (2) Double-diminishing-balance 2025 (To record depreciation expense) (To record the sale of equipment) (To record the sale of equipment)