Carla Vista Co. sells office equipment on July 31, 2022, for $23,440 cash. The office equipment originally cost $75,410 and as of January 1, 2022, had accumulated depreciation of $40,990. Depreciation for the first 7 months of 2022 is $3,720. Prepare a tabular summary to (a) update depreciation to July 31, 2022, and (b) record the sale of the equipment. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in