Faster company purchased equipment in 2015 for $104,000 and estimated an $8,000 salvage value at the end of the equipment 10 year useful life . At December 31, 2021 there was $67,200 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On March 31, 2022, the equipment was sold for 21,000

Indicate the accounts increased/decreased to remove the equipment from the records of Faster Company on March 31,2022