A equipment that was purchased for $80 million a few years ago and has accumulated depreciation of $20 million as of the end of the previous year. Its fair value is now $50 million. At the end of the second quarter, the equipment is exchanged for another equipment and $4 million in cash. (You receive the other equipment plus the cash.) The depreciation for the equipment was expected to be $2 million for the full year. If necessary, record additional journal entries in your Excel file. In the line before last, start with either "DR", "CR", or "none", and the rest either include the name of the account and amount, or "none" if blank