Counselors of Douglasville purchased equipment on January 1.2015, for $43.500. Counselors of Douglasville expected the equipment to last for six years and have a residual value of $4.500. Suppose Counselors of Douglasville sold the equipment for $27.000 on December 31.2017, after using the equipment for three full years. Assume depredation for 2017 has been recorded. Journalize the sale of the equipment, assuming straight-line depredation was used. First, calculate any gain or loss on the disposal of the equipment. Now, journalize the sale of the equipment