On September 30, 2024, Sternberg Company sold office equipment for $12,000. The equipment was purchased on March 31, 2021, for $24,000. The asset was being depreciated over a five-year life using the straight-line method, with depreciation based on months in service. No residual value was anticipated. Required: Prepare the journal entries to record 2024 depreciation and the sale of the equipment. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field