8. The journal entry required to record the sale of assets is A. Cash 52,400 Accumulated Depreciation foice Equipment 1,300 Merchandise Inventory 24,000 Accounts Receivable 19,200 Gain or Loss from Realization 10,500 E. Cash 52,400 Accumulated Depreciation Dfce Equipment 1,300 Gain or Loss from Realization 5,800 Merchandise Inventory 22,200 Office Equipment 9,800 Accounts Receivable 22,500 C. Gain or Loss from Realization 5,800 Merchandise Inventory 1,900 Office Equipment 600 Accounts Receivable 3,300 or. Cash 52,400 Gain or Loss from Realization 52,400