Bennett Corporation sold a piece of equipment on June 30,2022 for $100,000 cash. The equipment had been purchased on January 1, 2018 for $325,000. It had an estimated useful life of 10 years and a $25,000 salvage value. Bennett Corp. has been using the straight-line method of depreciation and has a year-end of December 31 st. Prepare all necessary Journal entrles on June 30,2022 assuming adjusting entries for depreclation expense have been properly recorded through December 31,2021