Two of this Answers are wrong can u explain me which one and why ?

A Company owns delivery equipment that cost $49,700 and has accumulated depreciation of $24,800 as of July 30, 2020. On that date, company disposes of this equipment.

Q>>What is the net book value of the equipment on July 30, 2020? Ans>> 24900

Q>>True or false: Regardless of the value received for the equipment on July 30, 2020, Company must remove its net book value from the accounting records by crediting Delivery equipment for $49,700 and debiting Accumulated Depreciation Delivery equipment for $24,800.

Ans>>True Q>>Assume company scraps the equipment as having no value on July 30. What is the gain or loss, if any, that company should recognize? Enter D for debit or C for credit in the first box and the amount in the second box. Ans>>D = 24900

Q>>Assume company sells the equipment for $37,200 cash on July 30. What is the gain or loss, if any, that company should recognize? Enter D for debit or C for credit in the first box and the amount in the second box . Ans>>C = 12300

Q>> Assume Company sells the equipment for $18,000 cash on July 30. What is the gain or loss, if any, that company should recognize? Enter D for debit or C for credit in the first box and the amount in the second box. Ans>>D = 6900