Pen Corporation owned equipment with an original cost of $$84,000.$ On January $1,2023,$ Pen sold the equipment to Sen Company $($a $90\%-$owned subsidiary$)$ for a price of $$75,950.$ At the time of the intercompany sale, the equipment had been depreciated for $$17,500.$ The equipment has a remaining useful life of $7$ years and is straight$-$line depreciated. On January $1,2025,$ Sen sold the equipment to an outside company for $$61,200.$

$($i$)$ Prepare the working paper eliminating entries I$-1,$ I$-2$ and I$-3$ regarding the equipment for the year ended December $31,2023.$

$($ii$)$ Prepare the working paper eliminating entry I$-1$ regarding the equipment for the year ended December $31,2024.$

$($iii$)$ Prepare the working paper eliminating entry regarding the equipment for the year ended December $31,2025.$