How would I do this?

XXX Company sells office equipment on July 31, 2017, for $21,000cash. The office equipment originally cost $72,000and as of January 1, 2017, had accumulated depreciation of $42,000. Depreciation for the first 7 months of 2017 is $4,600.

How do I Prepare the journal entries to (a) update depreciation to July 31, 2017, and (b) record the sale of the equipment.