Laramie Furniture purchased equipment on January 1, 2021 for $50,000, with a $5,000 salvage value and a 9 year life. Laramie uses straight-line depreciation. Depreciation has been recorded through December 31, 2023. On April 1, 2024, the equipment is sold for $22,000. Record all necessary transactions on April 1st Record the journal entry(s) in the space provided using proper general journal format. 2