Ivanhoe Limited sells equipment on September 30, 2021, for $40,860 cash. The equipment originally cost $141,180 when purchased on January 1, 2019. It has an estimated residual value of $3,880 and a useful life of five years. Depreciation is recorded annually and was last recorded on December 31, 2020, the company's year end. Record debit side accounts first followed by credit side accounts. Prepare the journal entry to record the sale of the equipment. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Account Titles and Explanation Debit Credit Cash 40,860 Accumulated Depreciation - Equipment Loss on Disposal Equipment 141180