Prepare the journal entries to record the folkwing transactions for Swifty Inc, which has a calendar year end and uses straight-line depreciation. On June 30, 2022, the company sold office equipment for $24,000. The office equipment originally cost $33,000 and had accumulated depreciation to the date of disposal of $14,500. (If no entry is required, select " No entry' for the account titles and enter 0 for the amounts. Credit account tities are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) On September 30,2022, the company sold delivery equipment for $17,000. The equipment was purehased on January 1.2020 . for $28,000 and was estimated to have a $2,400 residual value at the end of its 8 -year life, Depreciation on the delivery equipment has been recorded through December 31, 2021. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit occount titles are automatically indented when amount is entered. Do not indent manually, Record journal entries in the order presented in the problem. List all debit entries before credit entries.)