Bridgeport Company sells equipment on September 30,2022 , for $17,600 cash. The equipment originally cost$71,500 and as of January 1,2022, had accumulated depreciation of $42,100. Depreciation for the first 9 months of 2022 is $5,350. Prepare the journal entries to (a) update depreciation to September 30,2022 , and (b) record the sale of the equipment. (List ali debit entries before credit entries. Credit occount titles are automatically indented when amount is entered, Do not indent manually .f no entry is required, select "No Entry" for the account tities and enter O for the amounts)