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On January 2, Year 1, Hall Company purchused equipment costing $14,800, with an estimated salvage value of $2,850 and an estimated useful life of 5 years On December 31, Year 4, Hall Company sold the equipment to Used Machine Company for $4,800. Required: Prepare the journal entry to record the sale of the asset. Note: Assume that all company uses the straight-line depreciation method and that depreciation has already been recorded for the current year, Account Title Debut Credit