On September $30,2028,$ the company sold old equipment for $$46,600.$ The equipment was purchased on January $1,2026$ for $$97,200$ and was estimated to have a $$18,000$ salvage value at the end of its $5-$year life. Depreciation on the equipment has been recorded through December $31,2027.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.