Prepare the journal entries to record the following transactions for Oriole Wholesale Company, which has a calendar year end and uses the straight-line method of depreciation. (a) On September 30, 2028, the company sold old equipment for $45,100. The equipment was purchased on January 1, 2026 for $94,200 and was estimated to have a $16,500 salvage value at the end of its 5-year life. Depreciation on the equipment has been recorded through December 31, 2027. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Date September 30, 2028 Account Titles and Explanation (To record depreciation expense for the first 9 months of 2028) Debit Credit