Oriole Company sells equipment on March 31,2024 , for $33,540 cash. The equipment was purchased on January 5,2021 , at a cost of $83,000, and had an estimated useful life of five years and a residual value of $3,100. Oriole Company uses straight-line depreciation for equipment. Adjusting journal entries are made annually at the company's year end, December 31. Prepare the journal entry to record the sale of the equipment if Oriole Company received $26,865 cash for it. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually if no entry is required, select "No Entry" for the account tities and enter 0 for the amounts. List all debit entries before credit entries)