d) Ignore GST. Equipment with a cost of $26,000 and accumulated depreciation to the date of the exchange of $19,000 was exchanged for new equipment with a list price of $35,000. A trade-in allowance of $9,000 was allowed on the old equipment, and the balance was paid in cash. Ma Ltd's bookkeeper journalised the transaction as follows: 33,000 19,000 Equipment Accumulated Depreciation Equipment Cash 26,000 26,000 Required: Prepare the correcting (not the correct) journal entry, if one is required