Journalizing partial year depreciation and asset disposal and exchanges

During 2014, Mora Corporation completed the following transactions:

Jan 1	Traded in old office equipment with book value of $40,000 (cost of $132,000 and accumulated depreciation of $92,000) for new equipment. Mora also paid $80,000 in cash. Fair value of new equipment is $122,000. Assume the exchange has commercial substance
Apr 1	Sold equipment that cost $30,000 (accumulated depreciation of $25,000 through December 31 of the preceding year). Mora received $2,000 cash from the sale of the equipment. Depreciation is computed on a straight-line basis. The equipment has a 5-year useful life and residual value of $0
Dec31	Recorded depreciation as follows: Office equipment is depreciated using the double-declining-balance method over four years with a $4,000 residual value

Record the transaction in the journal of Mora Corporation.