Equipment was acquired on January $1,2024,$ for $$22,000$ with an estimated four$-$year life and $$2,000$ residual value. The company uses straight$-$line depreciation. Which of the following entries would be used to record the sale of the equipment for $$8,200$ on December $31,2026?$

Multiple Choice

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,$$$8,200,],[$Equipment$,,$$$5,000$