On January 2, 2022, Feldman Corporation sold equipment with a book value of $51,000 for $33,000 cash. Use the following tabular analysis to record the sale. Increase Cash $33,000, decrease Equipment $200,000, decrease Accumulated Depreciation $149,000 and decrease Revenues $14,000. Increase Cash $33,000, decrease Equipment $200,000, and decrease Accumulated Depreciation $149,000. Increase Cash $33,000, decrease Equipment $200,000, decrease Accumulated Depreciation $149,000 and increase Expenses $14,000. Increase Cash $33,000, decrease Equipment $51,000 and increase Expenses $14,000