Metro Graphic Design purchased equipment on January 1,2025, for $30,000. Suppose Metro Graphic Design sold the equipment for $25,000 on December 31, 2027. Accumulated Depreciation as of December 31, 2027, was $14,000. Journalize the sale of the equipment, assuming straight-line depreciation was used. First, calculate any gain or loss on the disposal of the equipment. Now, journalize the sale of the equipment. (Record debits first, then credits. Select the explanation on the last line of the joumal entry table.)