The following are some transactions of Blossom Company for $2024.$ Blossom Company uses straight$-$line depreciation and has a December $31$ year end.

Apr. $1$ Retired a piece of equipment that was purchased on January $1,2015,$ for $$46,000.$ The equipment had an expected useful life of $10$ years with no residual value.

July $30$ Sold equipment for $$1,200$ cash. The equipment was purchased on January $3,2022,$ for $$12,960$ and was depreciated over an expected useful life of three years with no residual value.

$$8,100$ on November $1,2024.$

$($a$)$

entry before credit entry. Record journal entries in the order presented in the problem.$)$

$($b$)$

The parts of this question must be completed in order. This part will be available when you complete the part above.