What would be the journal entry for the following?

a. Harriet's uses straight-line depreciation for all of its store fixtures and office equipment.

b. Below is a schedule of the store fixtures and office equipment Harriet's had in place at the end of 2023.

Fixtures and Equipment (as of December 31, 2023):

ID# (1256) - Historical Cost = $144,000; Estimated Useful Life = 12 years; Est salvage value = $0; Date acquired = Jan. 1, 2016.

ID# (1876) - Historical cost = $154,000; Est Useful Life = 10 years; Est salvage Value = $14,000; Date acquired = Jan. 1, 2017

ID# (4299) - Historical cost = $88,800; Est. Useful Life = 8 years; Est salvage value = $20,000; Date acquired = Jan. 1, 2021

c. On January 1, 2024, new store fixtures were purchased for $146,000 in cash. Harriet's expects the fixtures to have a 10-year useful life and a $12,000 salvage value.

d. On July 1, 2024, office equipment (ID#1876) was sold for $95,000.

e. On Aug 1, 2024, Harriet's paid-off the note payable that was outstanding at the beginning of the period. The note had an 8% interest rate, had been issued on Aug 1, 2023, and required semiannual interest payments on Jan 31, 2024, and July 31, 2024.

f. On Oct 1, 2024, Harriet's borrowed $208,000 on a new note payable. The new note carries a 12% interest rate with semiannual interest payments required on March 31, 2025, and September 30, 2025.