McDowell Enterprises sold equipment on January 1, 2030 for $10,000. The equipment had cost $48,000. The balance in Accumulated Depreciation at January 1 is $38,000. What entry would Bo make to record the sale of the equipment? (Hint: If net book value of an asset is greater than the sales price, then, it will be loss. If the sales price is greater than the net book value of an asset, then, it will be gain.)