Monty Corporation donates equipment and a truck to the community Home Assistance Centre. The equipment had a cost of $93,000, accumulated depreciation to the contribution date of $46,000, and a fair value of $46,000. The truck had a cost of $42,000, accumulated depreciation to the contribution date of $37,000, and a fair value of $24,000.

Prepare the journal entry Monty Corporation would make for the donation.