how is the sale of equipment journal entry recorded?

7 178,571 127,554 91,112 65,081 46,487 9 7,407 8 DDB 9 Equipment 10 Year Cost annual expense CV 11 2017 250,000 71428.57 12 2018 250,000 51017.86 13 2019 250,000 36442.06 14 2020 250,000 26030.56 15 2021 250,000 18593.63 16 17 18 New equipment DDB 19 Cost annual expense CV 20 2021 400,000 88,889 21 22 SYD 23 Truck annual expense CV 24 2017 50000 11111 25 2018 50000 9722 26 2019 50000 8333 27 2020 50000 6944 28 2021 50000 5556 29 30 Machinery SL 31 annual exp 32 2020 850000 169200 33 2021 850000 169,200 34 5 6 -7 Sale of Equipment: Do Journal entry 8 Cash 9 38889 40278 41667 43056 44444 5 A/D 169200 169,200