[in July 1, 2015, Alpha Ccmpany purchased tcr wanna. equipment having a service lite at eight years and an estimated residual value cf 36mm}. Alpha has recerded depreciaticn at the equipment using the double-declining balance methcd. On December 31.21115. betcre making any annual adjusting entries. the equipment was sold tcr $20,:ln. Use this intermaticn tc prepare all General qurnal entries {withcut explanation] required to record the sale event for December 31, Zl