Please post the journal entries for this part under IFRS

Consider the following independent situations for Whispering Winds Corporation. Whispering Winds applies ASPE Situation 1: Whispering Winds purchased equipment in 2016 for $133,000 and estimated a $13,000 residual value at the end of the equipment's 10-year useful life. At December 31, 2022, there was $84,000 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On March 31, 2023, the equipment was sold for $34,300. Situation 2: Whispering Winds sold a piece of machinery for $9,330 on July 31, 2023. The machine originally cost $35,620 on January 1. 2015. It was estimated that the machine would have a useful life of 12 years with a residual value of $2,500, and the straight-line method of depreciation was used. Situation 3: Whispering Winds sold equipment that had a carrying amount of $3,800 for $5,300. The equipment originally cost $11,000 and it is estimated that it would cost $16,000 to replace the equipment.