Carla Vista Company sold the following two pieces of equipment in 2022:

		Equipment A		Equipment B
Cost		$185,600		$100,800
Purchase date		7/1/18		1/1/19
Useful life		8 years		5 years
Salvage value		$6,400		$4,800
Depreciation method		Straight-line		Straight-line
Date sold		7/1/22		9/1/22
Sales price		$78,400		$32,000

Journalize all entries required to update depreciation and record the sales of the two assets in 2022. The company has recorded depreciation on the equipment through December 31, 2021. (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 0 for the amounts.) Equipment A

Date	Account Titles and Explanation	Debit	Credit
July 1	enter an account title to record depreciation on July 1	enter a debit amount	enter a credit amount
	enter an account title to record depreciation on July 1	enter a debit amount	enter a credit amount
	(To record depreciation )
	enter an account title to record the sale of asset on July 1	enter a debit amount	enter a credit amount
	enter an account title to record the sale of asset on July 1	enter a debit amount	enter a credit amount
	enter an account title to record the sale of asset on July 1	enter a debit amount	enter a credit amount
	enter an account title to record the sale of asset on July 1	enter a debit amount	enter a credit amount
	(To record the sale of asset)

Equipment B

Date	Account Titles and Explanation	Debit	Credit
Sept. 1	enter an account title to record depreciation on September 1	enter a debit amount	enter a credit amount
	enter an account title to record depreciation on September 1	enter a debit amount	enter a credit amount
	(To record depreciation )
	enter an account title to record the sale of asset on September 1	enter a debit amount	enter a credit amount
	enter an account title to record the sale of asset on September 1	enter a debit amount	enter a credit amount
	enter an account title to record the sale of asset on September 1	enter a debit amount	enter a credit amount
	enter an account title to record the sale of asset on September 1	enter a debit amount	enter a credit amount
	(To record the sale of asset)