Current Attempt in Progress Pina Colada Company sells equipment on September 30, 2020, for $18,900 cash. The equipment originally cost $73,100 and as of January 1, 2020, had accumulated depreciation of $41,800. Depreciation for the first 9 months of 2020 is $5.650. Prepare the journal entries to (a) update depreciation to September 30, 2020, and (b) record the sale of the equipment. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter for the amounts.) Debit Credit No. Account Titles and Explanation (a) (b) e Textbook and Media List of Accounts Save for Later Attempts: unlimited Submit