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need help with journalizing this transaction please. thank you! Oct. 17. Sold office equipment in exchange for $135,000 cash plus receipt of a $100,000, 90-day,

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need help with journalizing this transaction please. thank you!
Oct. 17. Sold office equipment in exchange for $135,000 cash plus receipt of a $100,000, 90-day, 9% note. The equip- ment had a cost of $320,000 and accumulated depreciation of $64,000 as of October 17. Nov. 30. Journalized the monthly payroll for November, based on the following data: Salaries Deductions

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