1 2 3 ecord the sale of the truck that has an accumulated depreciation balance of 11,000 at the time of disposal. e: Enter debits before credits. Transaction Credit a General Journal Accumulated Depreciation Equipment Cash Delivery Expense Debit 11,000 12,000 18,000 1 2 3 ecord the sale of the truck that has an accumulated depreciation balance of 11,000 at the time of disposal. e: Enter debits before credits. Transaction Credit a General Journal Accumulated Depreciation Equipment Cash Delivery Expense Debit 11,000 12,000 18,000