Brief Exercise 7-16 Marin Inc. sold used equipment with a cost of $14,000 and a carrying amount of $2,500 to Bramble Corp. in exchange for a $4,800, three-year non-interest-bearing note receivable. Although no interest was specified, the market rate for a loan of that risk would be 8%, and assume that Marin follows ASPE . Prepare the entry to record the sale of Marin's equipment and receipt of the note. (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit