Journal entries are for the end of 2017 (Dec. 31st, 2017). For part b it is July 1st of 2017 that the equipment (ID1876) was sold.

I am not sure whether you depreciate the equipment (ID#1876) before it was sold (include it with the other items and make it apart of the journal entry for 2a) or when it was sold (make it apart of the journal entry for 2b).

2. Equipment a. Hogs uses straight-line depreciation for all of the following equipment: ID# 1256 Historical Cost ($) 12,000 1,700 22,000 Useful Life (yrs.) 10 5 Salvage Value ($) 1,200 300 1,000 Date Purchased Jan. 1, 2011 Jan. 1, 2013 Jan. 1, 2016 1876 4299 b. On July 1, the equipment with ID#1876 was sold for $620. C. On December 31, new equipment was purchased for $3,000