Le Company has the following information:

Equipment was purchased for $78,000 on July 1, 2024. The equipment's estimated useful life was 6 years, and its residual value was $6,000. The straight-line method of depreciation was used and the company uses the calendar year.

On 1/1/2026, Le sold the equipment at a gain of $2,000.

The proceed received from the sales of the equipment is?

The Accumulated Depreciation of the equipment as of 1/1/2026?

The Net Book value of the equipment as of 1/1/2026?