Oriole Company purchased equipment in $2026$ for $$122,000$ and estimated an $$9,800$ salvage value at the end of the equipment's$10-$year useful life. At December $31,2027,$ there was $$22,440$ in the Accumulated Depreciation account for this equipment using the straight$-$line method of depreciation. On March $31,2028,$ the equipment was sold for $$24,240.$Prepare the appropriate journal entries to remove the equipment from the books of Oriole Company on March $31,2028.($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.$)$