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On January 2 Year 1, James Company purchased equipment costing $26,000, with an estimated salvage value of $2,150 and an estimated useful life of 9 years. On December 31 Year 7. James Company sold the equipment to Used Machine Company for $9,204 Required: Prepare the journal entry to record the sale of the asset Note: Assume that James Company uses the straight-in decreciation method and that depreciation has already been recorded for the current year Date Account Title Debt