Prepare the journal entries to record the following transactions for Blue Spruce Inc., which has a calendar year end and uses straight$-$

line depreciation.

$($a$)$

On June $30,2024,$ the company sold office equipment for $$21,500.$ The office equipment originally cost $$33,000$ and had

accumulated depreciation to the date of disposal of $$13,000.($If no entry is required, select $"$No entry" for the account titles

and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent

manually. List all debit entries before credit entries.$)$

Date

Account Titles

Debit

Credit