Prepare Carla Vista Compamy's journal entry to record the sale of the equipment for $49,000 on January 2.2027. (Credit occount titbes are automatically indented when the amount is entered. Do not indent manually If no entry is required, select "No Entry' for the occount titles and enter 0 for the amounts. List oll debit entries before credit entries.) Carla Vista Company owns equipment that cost $108,000 when purchased on January 2, 2024. It has been depreciated using the straight-line method based on estimated residual value of $6,000 and an estimated useful life of five years. Following are the four independent situations. (a) Prepare Carla Vista Company's journal entry to record the sale of the equipment for $49.000 on January 2,2027. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter Ofor the amounts. List all debit entries before credit entries.)