16. (5 points) Prepare the journal entries to record the following transactions for Sysco Company, which has a calendar year end and uses the straight-line method of depreciation. (a) On September 30,2022 , the company sold old delivery equipment for $27,000. The delivery equipment was purchased on January 1,2005 , for $57,000 and was estimated to have a $12,000 salvage value at the end of its 5 -year life. Depreciation on the delivery equipment has been recorded through December 31,2022. (b) On June 30,2022 , the company sold old office equipment for $24,000. The office equipment originally cost $36,000 and had accumulated depreciation to the date of disposal of $15,000