Alfie Corp. purchased equipment on Jan 2, 20x2 for $80,000 and estimated an $8000 residual value at the end of the equipments 10 year useful life. At december 31,20x8, there was $50,400 in the Accumulated depreciation account for this equipment using the straight-line method. On march 31, 20x9, the equipment was sold for $21,000

Prepare the appropriate journal entries for depreciation expense for the period Jan 1 to March 31, 20x9 and to remove the euipment from the books on MArch 31, 20x9