Concord Company sells equipment on September 30, 2022, for $18,300 cash. The equipment originally cost $74,500 and as of January 1, 2022, had accumulated depreciation of $41,900, Depreciation for the first 9 months of 2022 is $5,550. Prepare the journal entries to (a) update depreciation to September 30, 2022, 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 Intry is required, select "No Entry for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit a) (b)