Brief Exercise 9-8 Pharoah Company sells office equipment on July 31, 2017, for $23,270 cash. The office equipment originally cost $83,600 and as of January 1, 2017, had accumu depreciation of $35,030. Depreciation for the first 7 months of 2017 is $3,920. Prepare the journal entries to (a) update depreciation to July 31, 2017, and (b) record the sale of the equipment. (Credit account titles are automatically inde when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) No. Account Titles and Explanation Debit Credit (a) ugen/shared/assignment/test/aglist.uniridasnmt20048358N1009F Debit Credit n/edugen/shared/assignment/test/aglist.uni?id=asnmt2004835#N1009F TE