According to the following transactions in a company, identify, at least, the two accounts involved in the transaction and state which account have to be debited and which one credited marking a cross in the right column.

Ladd Company sold a plant asset that originally cost $50,000 for $22,000 cash. The plant has Accumulated Depreciation of $33,000 at the time of selling.

1	Transaction	Accounts	Dr.	Cr.
	Record the gain/loss of the asset sale.