Journalize entries for sale of plant assets. BE9.10 (L03), AP Antone Company sells office equipment on July 31, 2022, for $21,000 cash. The office equipment originally cost $72,000 and as of January 1, 2022, had accumulated depreciation of $42,000. Depreciation for the first 7 months of 2022 is $4,600. Prepare the journal entries to (a) update depreciation to July 31, 2022, and (b) record the sale of the equipment