On September 30, 2022, the company sold old equipment for $82,800. The equipment was purchased on January 1, 2020, for $172,800 and was estimated to have a $28,800 salvage value at the end of its 5-year life. Depreciation on the equipment has been recorded through December 31, 2021. (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 for the amounts.) Date Account Titles and Explanation Debit September 30, 2022 Credit Depreciation Expense Accumulated Depreciation Equipment (To record depreciation expense for the first 9 months of 2022) Cash 82800 Accumulated Depreciation Equipment Lasconcelot