At the beginning of the current year, Andy Company has equipment that originally cost $40,000, has $28,000 accumulated depreciation, and is being depreciated at $4,000 per year. Andy sells this equipment for $9,000 at the end of the current year Required Prepare journal entries to record both the current year's depreciation and the disposal of the equipment. General Journal PAGE 9 GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF DEBIT CREDIT