$(6$ points$)$ On April $1,2021,$ the Fixed Assets Management Company decided to dispose the abovementioned equipment, and the company sold the equipment to the AAA Corporation in exchange for a parcel of land. At the exchange, the equipment had a fair market value of $$150,000$; the land had a book value of $$120,000.$ It was also known that the Fixed Assets Management Company paid additional $$12,000$ cash for the ownership of the land.

Required: Assuming the Fixed Assets Management Company used the straight$-$line depreciation method and computed depreciation to the nearest whole month, prepare a journal entry for the Fixed Assets Management Company to record its disposal of the equipment and its exchange for the land.

$(3$ points$)$ Briefly explain: If the Fixed Assets Management Company had used the double$-$declining$-$balance method instead, how the company's net income would have looked differently during the service life and also on the disposal of the equipment?