I cant figure out the account titles!!! Need help

View Previous Entry Close JE Clear Journal Week: 2 Transaction: 2 December 11 Record the sale of used equipment The used store equipment, that originally cost $1,134.00 and now has accumulated depreciation of $860.00, is sold at its book value for cash. Invoice Number: ASALE. Date Account Numbers and Titles Debit Credit Dec. 11 274.00 860.00 1134.00 Verify Journal Verify Documents Post Ledger