Prepare the journal entries to record the following transactions for Chocolate Inc., which has a calendar year end and uses straight-line depreciation.

(a) On June 30, 2022, the company sold office equipment for $22,000. The office equipment originally cost $34,000 and had accumulated depreciation to the date of disposal of $15,000. (b) On September 30, 2022, the company sold delivery equipment for $15,500. The equipment was purchased on January 1, 2020, for $30,000 and was estimated to have a $2,000 residual value at the end of its 8-year life. Depreciation on the delivery equipment has been recorded through December 31, 2021