please check the first part too .. I already answered it .. I just wanna recheck it ?

Faster Company purchased equipment in 2015 for $104,000 and estimated an $8,000 salvage value at the end of the equipment's 10-year useful life. At December 31, 2021, there was $67,200 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On March 31, 2022, the equipment was sold for $21,000. Indicate the accounts increased decreased to remove the equipment from the records of Faster Company on March 31, 2022. No. Account Titles and Explanation Depreciation Expense Increase/Decrease Amount 1 Increase $ 2400 Accumulated Depreciation Equipment Decrease $ 2400 (To record depreciation expense for the first 3 months of 2014) 2 Cash Increase $ 21000 Acumulated Depreciation Equipment Increase V S 69600 loss on sale Increase $ 13400 Equipment Decrease s 104000 To record sale of equipment) Lewis Company sold equipment for $11,000. The equipment originally cost $25,000 in 2019 and $6,000 was spent on a major overhaul in 2022 (charged to the Equipment account). Accumulated Depreciation on the equipment to the date of disposal was $20,000 Indicate the accounts increased/decreased to record the disposition of the equipment Account Titles Increase/Decrease Amount $ $ $ Selby Company sold equipment that had a book value of $13,500 for $15,000. The equipment originally cost $45,000 and it is estimated that it would cost $57,000 to replace the equipment Indicate the accounts increased/decreased to record the disposition of the equipment Account Titles Increase/Decrease Amount $ $ S List of Accounts