As part of a major renovation at the beginning of the year, Atiase Pharmaceuticals, Incorporated, sold shelving units (recorded as Equipment) that were 10 years old for $1,040 cash. The shelves originally cost $7,360 and had been depreciated on a straight-line basis over an estimated useful life of 10 years with an estimated residual value of $560. Prepare the journal entry to record the sale of the shelving units. If no entry is required for a transaction/event, select "No Jouri Entry Required" in the first account field. Do not round intermediate calculations.) Journal entry worksheet