On September 30, 2022, the company sold delivery equipment for $17,000. The equipment was purchased on January 1, 2020, for $28,000 and was estimated to have a $2,400 residual value at the end of its 8-year life. Depreciation on the delivery equipment has been recorded through December 31, 2021. (If no entry is required, select "No entry for the account titles and entero for the amounts. Credit account titles are automatically Indented when amount is entered. Do not Indent manually Record joumal entries In the order presented in the problem. List all debit entries before credit entries.) Debit Credit Account Titles and Explanation Depreciation Expense 22 1800 Accumulated Depreciation Equipment 1800 (To record depreciation expense) 022 Accumulated Depreciation Equipment 6400 | 17000 Loss on Disposal Equipment 23000