4. (TCO B) Adjusting Entries: Accumulated depreciation-equipment at 1/1/10 was $230,000. At 12/31/10 the balance of the account was $380,000. During 2010, one piece of equipment was sold. The equipment had an original cost of $40,000 and was 3/4 depreciated when sold. You are to prepare the missing adjusting entry. For each journal entry write Dr for debit and Cr for credit. (Points: 10)