On June 30, 2022, the company sold old equipment for 324.000. The equipment originally cost $36,000 and had accumulated depreciation to the date of disposal of $15,000. Date Account Titles and Explanation Increase/Decrease Amount June 30, 2022 V $ v 5 v 5 On September 30, 2022, the company sold old equipment for $46,000. The equipment was purchased on January 1, 2020 for $96,000 and was estimated to have a $16,000 salvage value at the end of its 5-year life. Depreciation on the equipment has been recorded through December 31, 2021. Date Account Titles and Explanation Increase/Decrease Amount tember 30, 2022 (To record depreciation expense) (To record sale of delivery equipment)