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On January 2, Year 1, Williams Company purchased maulament couting $31,900, with an estimated salvagt. walut of $2,750 and an estimated useful life of 11 years On December 31, Year 2, Williams Company sold the equipment to Used Machine Company for $23,092 Required: Prepare the journal entry to record the sale of the asset. Note: Assume that williams Company uses the straight line depreciation method and that depreciation has already been recorded for the current year. Date Account Title Det Credit