please solve it I am not able to do it

Sompany sells office equipment on July 31,2022 , for $20,000 cash. The office equipment originally cost $72,000 and as of ary 1,2022 , had accumulated depreciation of $35,000. Depreciation for the first 7 months of 2022 is $3,500. are a tabular summary to (a) update depreciation to July 31,2022 , and (b) record the sale of the equipment. (If a transaction causes rease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Liability or Equity item that was reduced.)