On June 30,2022 , the company sold office equipment for $22,000. The office equipment originally cost $35,500 and had accumulated depreciation to the date of disposal of $15,500. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit occount titles are outomatically indented when omount is entered. Do not indent manually. Record joumal entries in the order presented in the problem. List all debit entries before credit entries) On September 30,2022 , the company sold delivery equipment for $14,500. The equipment was purchased on January 1,2020 . for $30,000 and was estimated to have a $2,000 residual value at the end of its 8-year life. Depreciation on the delivery equipment has been recorded through December 31,2021. (Or no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are outomatically indented when amount is entered. Do not indent monually. Recordjoumal entries