Equipment costing \\( \\$ 23,700 \\) with a book value of \\( \\$ 11,800 \\) is sold for \\( \\$ 2,400 \\). Which journal entry is used to record the sale? dobit Cash for \\( \\$ 2,400 \\), debit Accumulated Depreciation - Equipment for \\( \\$ 11,900 \\), credit Equipment for \\( \\$ 11,800 \\) and credit Gain on \\$ale of Equipment for \\( \\$ 2,500 \\) debit Cash for \\( \\$ 2,400 \\) and credit Equipment for \\( \\$ 2,400 \\) debit Cash for \\( \\$ 2,400 \\), debit Accumulated Depreciation - Equipment for \\( \\$ 11,900 \\), deba Loss on Sale of Equipment for \\( \\$ 9,400 \\) and credit Equipment for \\( \\$ 23,700 \\) debil Cash for \\( \\$ 2,400 \\), debit Accumulated Depreciation - Equipment for \\( \\$ 21,300 \\) and credit Equipment for \\( \\$ 23,700 \\)