need to find the sale of equipment

Veesperna Company Balance Sheet As at December 31 2018 2017 Assets Current Assets Cash Accounts Receivable Merchandise Inventory Total Current Assets Land Equipment Less: Accumulated Depreciation $-55,000 $-69,000 Total Assets $109,915 $75,100 $47,600 $29,900 $78,600 $46,500 $236,115 $151,500 $96,000 $103,000 $106,000 $139,000 $383,115 $324,500 Liabilities and Equity Liabilities Current Liabilities Accounts Payable Taxes Payable Total Current Liabilities Bonds Payable Total Liabilities Stockholders' Equity Common Stock Retained Earnings Total Stockholders' Equity Total Liabilities and Equity $36,100 $69,700 $28,900 $28,900 $65,000 $98,600 $125,500 $88,800 $190,500 $187,400 $74,800 $65,800 $117,815 $71,300 $192,615 $137,100 $383,115 $324,500 Notes: The company paid cash dividends during 2018. The company did not make a bonds payable payment during 2018. The company did not purchase any equipment during 2018 The company did not purchase any land during 2018. Veesperna Company Income Statement For the Year Ended December 31, 2018 Sales Cost of Goods Sold Gross Profit Operating Expenses Depreciation Expense Other Operating Expenses Total Operating Expenses Income from Operations Other Revenue Interest Expense Loss on Sale of Equipment Gain on Sale of Land Operating Income before Tax $98,450 Income Tax Net Income (Loss) $389,000 $252,850 $136,150 $7,000 $25,800 $32,800 $103,350 $-5,900 $-6,500 $7,500 $29,535 $68,915