Please explain as much as possible while answering these

Explain the different types of PPE and intangible assets, the structure in balance sheet and effects on the income statement. Calculate the gain or loss from selling a PPE as below and how it should be recorded: Suppose let's do. Sells equipment on June 30, 2016 for $900 cash. The equipment cost $2,000 upon purchase January 1, 2010, and has been straight-line depreciated with an estimated useful life of 10 years and no residual value