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(To record sale of equipment) Dec. 31 (To record depreciation) (To record sale of equipment) Exercise 245 Presented below are selected transactions for the Pharoah Company for 2023. Jan. April Dec. 1 Retired a piece of equipment that was purchased on January 1, 2013. The equipment cost $97,500 on that date and had a useful life of 10 years with no salvage value. 30 Sold equipment for $49,400 that was purchased on January 1, 2020. The equipment cost $136,500 and had a useful life of 5 years with no salvage value. 31 Discarded equipment that was purchased on June 30, 2019. The equipment cost $54,600 and was depreciated on a 5-year useful life with a salvage value of $2,600. Journalize all entries required as a result of the above transactions. Pharoah Company uses the straight-line method of depreciation and has recorded depreciation through December 31, 2022. (Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation Debit Credit Jan. 1 April 30 (To record depreciation)