Current Attempt in Progress Flint Company sold equipment on July 1, 2021 for $78,500. The equipment had cost $235,000 and had $139,000 of accumulated depreciation as of January 1, 2021. Depreciation for the first 6 months of 2021 was $13,900. Prepare the journal entry to record the sale of the equipment. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit