On January 1, 2025, Ayayai Inc. sold computer equipment to Kingbird Co. The sales price of the equipment was $510,000 and its carrying amount is $390,000. Record any journal entries necessary for Ayayai from the sale of the computer equipment in 2025 . (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 2 decimal places, e.g. 5,275.25.)