Faster Company purchased equipment in 2020 for $104,000 and estimated an $8,000 salvage value at the end of the equipment's 10 -year useful life. At December 31, 2026, there was $67,200 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On March 31, 2027, 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, 2027.