need help with Dec. 31 journal entry, thank you!!

Question 10 of 13 4.56/5 Shown below are the accounts relating to equipment that was purchased for cash by a company on the first day of the current year. The Taccounts show the balance in the accounts on January 1 along with the effects of transactions recorded on December 31 of the current year. The equipment was depreciated on a straight-line basis with an estimated useful life of 10 years and a residual value of $320. Part of the equipment was sold on the last day of the current year for cash proceeds while the remaining equipment that was not sold became Impaired. Reconstruct the journal entries to record the following and derive the missing amounts: (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 for the amounts.) Account Titles and Explanation Debit Credit Equipment Date Jan. 1 1870 Cash 1870 Dec. 31 Depreciation Expense 155 Accumulated Depreciation Equipment 155 Dec. 31 Cash 758 Accumulated Depreciation Equipment 62 Gain on Disposal 72 Equipment 78 Dec. 31 Imomentos MacBook Air stion 10 of 13 4.56/5 Accumulated Depreciation - Equipment 62 Gain on Disposal 72 Equipment 748 Dec. 31 Impairment loss Accumulated Depreciation Equipment (a) (b) (c) (d) Purchase of equipment on January 1. What was the cash paid? Depreciation recorded on December 31. What was the depreciation expense? Sale of part of the equipment on December 31. What was the gain on disposal? Partial impairment loss on the remaining equipment on December 31. What was the impairment loss? Cash Jan 1 1870 (a) Dec 31 758 Cash Jan. 1 1870 (a) Dec. 31 Jan. 1 748 758 Equipment 1.870 Dec. 31 Accumulated Depreciation-Equipment Dec. 31 62 Dec. 31 Depreciation Expense 155 (b) Gain on Disposal Dec. 31 Dec. 31 155 51 Dec. 31 72 (c) Dec. 31 Impairment Loss (d) e Textbook and Media