Carla Vista. Co. Sells office equipment on July 31, 2022, for $21,240 cash The office equipment originally cost $86,550 and as of January 1, 2022, had accumulated depreciation of $35,470. Depreciation for the first 7 months of 2022 15 $4,710. Prepare the Jamal Entries to (a) update. depreciation to July 31, 2022, and (b) record the sale of the equipment. (If No entry is required, select "No Entry" for the Accant titles and enter & for the amounts.) No. Acct. Titles & Explanation (a) (b) Debit Credit 15