Crane Company sells equipment on March 31,2024 , for $33,180 cash. The equipment was purchased on January 5,2021 , at a cost of $81,000, and had an estimated useful life of five years and a residual value of $2,700. Crane Company uses straight-line depreciation for equipment. Adjusting journal entries are made annually at the company's year end, December 31. Prepare the journal entry to record the sale of the equipment if Crane Company received $26,305 cash for it. (Credit account titles are outomatically 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. List all debit entries before credit entries.) Date Account Titles Debit Credit Mar. 31