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ABC Catering Service purchased equipment on January 1, 2018, for $28,769 Suppose ABC Cateing Service sold the equipment for $21.000 on December 31, 2020 Accumulated Depreciation as of December 31, 2020, was $13,278 Joumalize the sale of the equipment, assuming straighe ine depreciation was used First, calculate any gain or loss on the disposal of the equipment Market value of assets received Less Book vakue of asset disposed of Cost Less Accumulated Depreciation Gain or (Loss)