Answer and Explanation:
The Journal entry is shown below:-
1. Cash Dr, $0
   Accumulated Depreciation-Machinery Dr, $182,000
    Loss on Disposal of Machinery Dr, $68,000
                To Machinery $250,000
(Being Equipment disposed is recorded)
2. Cash Dr, $35,000
   Accumulated Depreciation Dr, $182,000
   Loss on sale of Machinery Dr, $33,000
                    To Equipment $250,000
(Being Equipment sold is recorded)
3. Cash Dr, $68,000
     Accumulated Depreciation Dr, $182,000
               To Equipment $250,000
(Being Equipment sold is recorded)
4. Cash Dr, $80,000
    Accumulated Depreciation Dr, $182,000
                To Gain on sale of equipment $12,000
                To Equipment $250,000
(Being Equipment sold is recorded)