Prepare the journal entries to record the following transaction for Sysco Company, which has a calendar year end and uses the straight-line method of depreciation.

On September 30, 2021, the company sold old delivery equipment for $33,000. The delivery equipment was purchased on January 1, 2018, for $60,000 and was estimated to have a $10,000 salvage value at the end of its 5-year life. Depreciation on the delivery equipment has been recorded through December 31, 2020.