JOURNAL Score: 43/49 ACCOUNT DESCRIPTION POST. REF. CREDIT ASSETS LI DATE DATE Jan. 3' Cash DEBIT 428,880.00 67,940.00 Accumulated Depreciation Equipment Loss on Sale of Equipment Equipment 67,940.00 67,940.00 Points JOURNAL Score: 43/49 ACCOUNTIN DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABI Jan. 3' Cash 67,940.00 Accumulated Depreciation-Equipment 67,940.00 Equipment 513,540.00 Gain on Sale of Equipment 67,940.00