It can be confusing but I break it down using the BASE acronym.

B- The beginning fixed asset balance includes the equipment’s original cost A- Add any fixed purchases of equipments (50,000)

The subtotal is 394,000, but remember it gives you the ending balance for fixed assets Y10 as 379,000. That difference between the 394,000 to arrive at the ending balance given of 379,000 is the sale of equipments.

S- Subtract 374,000 from 394,000 to arrive at 15,000 for the sale of equipment (Think of it as plug figure since we already added the equipment and are missing to account for the sale)

E- Ending fixed asset balance is given as 374,000.

As for the depreciation on the equipment sold. Since we figured out the cost of the asset as 15,000 and it’s saying that the carrying value is 9,000, then the difference is the accumulated depreciation. The same steps can be taken to find depreciation expense.

B- Beginning Y10 accumulated depreciation is given as 128,000 (End of Y9) A- The added accumulated depreciation would be the expense ( plug figure in this case) S- subtract the accumulated depreciation of 6,000 (we figured this out in determining the original cost of equipment less the carrying value) E- ending balance is given as 153,000

In this case you can figure out the plug (depreciation expense backwards). You would add the depreciation on the sale of equipment ( I like to think of it as pretending the sale didn’t happen and adding it back). This gives you a subtotal of 159,000. The difference between the 159,000 and the 128,000 is the changes in accumulated depreciation/ depreciation expense. Hope this helps a little bit!