Oriole Limited sold equipment on September 30,2024 , for $41,190 cash. The equipment originally cost $154,350 when purchased on January 1,2022 . It has an estimated restduat value of $4,210 and a useful tife of five vears. Depreciation is recorded annually and was last recorded on December 31,2023, the companys year end. Record debit side accounts first followed by credit side accounts. (a) Prepare the journalentry to update depreciation using the straight-line method to September 30,2024 . (List debit entry before credit entry. Credit account titles ore outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter ofor the amounts)