Please help me to figure out the Journal Entry for January 5th.

Jamaiy 2nd Borrowed $1,500,000 with 8% note to heh finance the construction which began for its own use on January 1st, 2020. The facility is completed in 2022. Interest is payable at matuity. Jamaiy 2nd Sold the computer equipment with a cost of $12,500,000 (accumulated depreciation: 100,000), for $10,000,000 cash. January 5th Traded in all of used computer equipment with a fair vahie of $13,200,000., and received in exchange new computer equipment (useful life: 10 years, salvage vahie: 1,947,040) with a fair vahie of $8,000,000 phis cash of $500,000. Double-declming method will be used