On January 1, 20X1, Kliff Co. purchased equipment for $217,000. The company depreciated the equipment at $23,000 per year. On March 31, 20X5, the company sells the equipment for $102,800. Assume a December 31 year end and that the company has already recorded the current year's depreciation. Record the March 31, 20X5, entry for the sale. Please copy and paste the blank table below into your answer field and type in the necessary information. Note that not all lines may be needed. Date Account Debit Credit