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On January 2, Year 1, Murphy Company purchased equipment costing $65,100, with an estimated salvage value of $3,500 and an estimated useful life of 11 years. On December 31, Year 9, Murphy Company scrapped the equipment. Required: Prepare the journal entry to record the scrapping of the asset. Note: Assume that Murphy Company uses the straight-line depreciation method and that depreciation expense has already been recorded for the current year. Date Account Title Debit Credit X