Carla Vista Co$.$ sells office equipment on July $31,2025,$ for $$23,440$ cash. The office equipment originally cost $$75,410$ and as of January $1,2025,$ had accumulated depreciation of $$40,990.$ Depreciation for the first $7$ months of $2025$ is $$3,720.$

Prepare the journal entries to $($a$)$ update depreciation to July $31,2025,$ and $($b$)$ record the sale of the equipment. $($List all debit entries before credit entries. 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.$)$

No$.$

Date

Account Titles and Explanation

Debit

$($a$)$

$($b$)$