Antane Company selis offisesquipment en Juhy 31.2022 for $21,000 essh. The officeequipmenteriginally cost $72.000 and as of Jaruary 1,2022, had accumulated depreciation of $42,000. Depreciation for the first 7 months or 2022 is $4,600. Prepare a tabular sumhtry to (a) update depreciation to july 31.2022, and (b) record the sale of the equlpment (lf a tronsoctionceuses a decreaseinfAssets, Liabinibes or Stocitholders' Equity, ploce a negotve sing for porentheses) in front of the omocint entered for the porticular. Asset, (Bability or Equity item that was reduced)