On July 1, 2014, Oriole Enterprises sold equipment with an original cost of $94,300 for $36,900. The equipment was purchased January 1, 2011, and was depreciated using the straight-line method over a five year useful life with a $10,200 salvage value. Prepare the journal entry to record the sale of the equipment (Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit