Depreciation and Multiple Debit/credit Entries

Beka Company owns equipment that cost $50,000 when purchased on January 1, 2008. It has been depreciated using the straight-line method based on estimated salvage value of $5,000 and an estimated useful life of 5 years.
Prepare Beka Company's journal entries to record the sale of the equipment in these four independent situations.

Incorrect. Sold for $28,000 on January 1, 2011. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.)
Account/Description Debit Credit CashAccum. deprec.-EquipmentEquipmentGain on disposalDepreciation expenseLoss on disposal Accum. deprec.-EquipmentCashEquipmentGain on disposalDepreciation expenseLoss on disposal EquipmentCashAccum. deprec.-EquipmentGain on disposalDepreciation expenseLoss on disposal Gain on disposalCashAccum. deprec.-EquipmentEquipmentDepreciation expenseLoss on disposal

Incorrect. Sold for $28,000 on May 1, 2011. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.)
Account/Description Debit Credit CashEquipmentAccum. deprec.-EquipmentLoss on disposalGain on disposalDepreciation expense Accum. deprec.-EquipmentCashEquipmentGain on disposalDepreciation expenseLoss on disposal
(To update depreciation) EquipmentLoss on disposalGain on disposalDepreciation expenseAccum. deprec.-EquipmentCash CashAccum. deprec.-EquipmentEquipmentGain on disposalDepreciation expenseLoss on disposal Gain on disposalDepreciation expenseEquipmentAccum. deprec.-EquipmentCashLoss on disposal EquipmentDepreciation expenseAccum. deprec.-EquipmentLoss on disposalCashGain on disposal

Incorrect. Sold for $11,000 on January 1, 2011. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.)
Account/Description Debit Credit Loss on