Given that Forcite has purchased a new delivery van, the business has decided to sell the old delivery van it had purchased for $30,000. The old van was sold on 31 December 2022 for $15,300. As of 30 June 2022, the old van had accumulated depreciation of $18,000. The accounting records indicate that the business used the straight-line depreciation method, which resulted in annual depreciation expenses of $3,000. Which of the following would not be found in the journal entry relevant to this transaction? Group of answer choices DR Accumulated depreciation $18,000 None of the other alternatives DR Cash $15,300 CR Old delivery van $30,000 CR Gain on sale $4,800