Cullumber Limited sells equipment on September 30, 2021, for $38,720 cash. The equipment originally cost $150.090 when purchased on January 1, 2019. It has an estimated residual value of $3,950 and a useful life of five years. Depreciation is recorder annually and was last recorded on December 31, 2020, the company's year end. Record debit side accounts first followed by credit side accounts. (a) Prepare the journal entry to record the sale of the equipment. (List all debit entries before credit entries Cedit accoure automatically Indented when the amount is entered. Do not Indent manually. If no entry is required, select "Ho Entry for th titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Cash 38720 Accumulated Depreciation - Equipment