Equipment was purchased for $$36,000$ on January $1,2024.$ The equipment's estimated useful life was eight years, and its residual value was $$3,000.$ The double$-$declining$-$balance method of depreciation was used. Prepare the journal entry to record the sale of the equipment for $$10,800$ on January $2,2025.$

$\backslash$table$[[$Cash$,10,800,],[$Accumulated Depreciation $-$ Equipment,$9,000,],[$Loss on Disposal,$16,200,],[$Equipment$,,36,000]]$

$\backslash$table$[[$Equipment$,36,000,],[$Accumulated Depreciation $-$ Equipment,$19,800,],[$Gain on Disposal,,$45,000],[$Cash$,,10,800]]$

$\backslash$table$[[$Cash$,.,10,800,],[\backslash$table$[[$Accumulated$],[$Depreciation $-],[$Equipment$]],33,000,],[\backslash$table$[[$Gain on$],[$Disposal$]],,],[$quipment$,,36,000]]$

$\backslash$table$[[$Equipment$,36,000,],[$Accumulated Depreciation $-$ Equipment,$19,800,],[$Loss on Disposal,$5,400,],[$Cash$,,61,200]]$