Answer:
1.
Gain or (Loss) on sale = (17000)  Loss
2.
Cash                                                     253600 Dr
Accumulated Depreciation               226400 Dr
Loss on Sale                                        17000 Dr
          Equipment                                         497000 Cr
3.
Gain or (Loss) on sale = 9400 Gain
4.
Cash                                                    280000 Dr
Accumulated Depreciation              226400 Dr
          Gain on Sale                                      9400 Cr
          Equipment                                         497000 Cr
Explanation:
We first need to calculate the carrying value of the equipment at the date of disposal. The carrying value is calculated as follows,
Carrying value = Cost  -  Accumulated depreciation
Depreciation 2019  =  (497000 - 33000) * 83000 / 580000
Depreciation 2019  = 66400
Depreciation 2020  =  (497000 - 33000) * 133000 / 580000
Depreciation 2020  = 106400
Depreciation 2021  =  (497000 - 33000) * 67000 / 580000
Depreciation 2021  = 53600
Carrying value = 497000  -  [ 66400 + 106400 + 53600 ]
Carrying value = $270600
1.
Gain or (Loss) on sale = Sales price  -  Carrying Value
Gain or (Loss) on sale = 253600  -  270600
Gain or (Loss) on sale = (17000)  Loss
2.
Cash                                                     253600 Dr
Accumulated Depreciation                226400 Dr
Loss on Sale                                        17000 Dr
          Equipment                                         497000 Cr
3.
Gain or (Loss) on sale = Sales price  -  Carrying Value
Gain or (Loss) on sale = 280000  -  270600
Gain or (Loss) on sale = 9400 Gain
4.
Cash                                                    280000 Dr
Accumulated Depreciation                226400 Dr
          Gain on Sale                                      9400 Cr
          Equipment                                         497000 Cr