On September 30,2022 , the company sold delivery equipment for $12,000. The equipment was purchased on January 1 , 2020, for $28.500 and was estimated to have a $1,800 residual value at the end of its 5 -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 enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries In the order presented in the problem. List all debit entries before credit entries.)