I need help with this portion

Shown below are the T$-$accounts relating to equipment that was purchased for cash by a company on the first day of the current year. The equipment was depreciated ori a straight$-$line basis with an estimated useful life of $10$ years and a salvage value of $$224.$ Part of the equipment was sold on the last day of the current year for cash proceeds.

$\backslash$table$[[$Cash$],[$Dec$.31,560,\backslash$table$[[$Jan$.1]],($a$)],[$Equipment$],[$Jan$.1,2\mathrm{.}464,$Dec. $31,712]]$

$($a$)$

Your answer is correct.

Prepare the journal entries to record purchase of equipment on January $1.($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles and Explanation

Debit

Credit

Jan. Equipment $$

$$

What was the cash paid?

Cash paid $ $$

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List of Accounts $$