Current Attempt in Progress Ivanhoe Compary sells office equipment on July 31,2025, for $22,410 cash. The office equipment originally cost $81,920 and as of January 1, 2025, had accumulated depreciation of $37,600. Depreciation for the first 7 months of 2025 is $4,580. Prepare the journad entries to fa) update depreciation to July 31, 2025, and (b) record the sale of the equipment. (List all debit entries before credit entries, Crodit occount titles ore automotically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts)