Equipment is purchased on Jan $1,2018$ for $$85,000.9-$year Useful Life, $$4,000$ residual value. Annual accounting periods with year ending on December $31.$ You decide January $1,2021$ that the remaining life of the asset will be $3$ years. The residual value is expected to remain the same. On April $30,2022,$ the asset is sold for $$30,000$ cash.What are the journal entries to be recorded on April $30,2022?$ Using double declining balance