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Brief Exercise 7-8 Wildhorse Co. sells office equipment on July 31, 2017, for $23,790 cash. The office equipment originally cost $81,100 and as of January 1, 2017, had accumulated depreciation of $40,350 Depreciation for the first 7 months of 2017 is $3,700. Prepare a tabular summary to (a) update depreciation to July 31, 2017, and (b) record the sale of the equipment. (If a transaction causes a decrease in Assets, Liabilities or Stockholders Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets - Liabilities+ Stockholders' Equity Retained Earnings Cash + Equipment Accum. Depr. -Equip. - + Common Stock Revenue Expense Dividend Bal. 37 3700 Depreciation expense 23790 4405 13260 Loss on disposal Click if you would like to Show Work for this question: Open Show Work