Assume that Hardigan Corporation's comparative balance sheet reported these amounts: December 31 2017 2016 Plant and equipment. . . . . . . . . . . . . $600,000 $593,000 Less: Accumulated depreciation. . . . 160,000 135,000 Net plant and equipment. . . . . . . . . . $440,000 $458,000 Assume that on January 1, 2018, Hardigan sold one-eighth of its plant and equipment for $ 105 comma 000 in cash. Journalize this transaction for Hardigan. (Record debits first, then credits. Exclude explanations from any journal entries.)