CD Warehouse purchased equipment on January 1,2024 , for \\( \\$ 37,655 \\). Suppose CD Warehouse sold the equipment for \\( \\$ 28,000 \\) on December 31,2026 . Accumulated Depreciation as of December 31,2026 , was \\( \\$ 17,379 \\). Journalize the sale of the equipment, assuming straight-line depreciation was used. Now, journalize the sale of the equipment. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)