Prepare the journal entries to record the following transactions for Cullumber Wholesale Company, which has a calendar year end and uses the straight-Hine method of depreciation. (a) On September 30, 2028, the company sold old equipment for $41,400. The equipment was purchased on January 1,2026 for $86,400 and was estimated to have a $12.600 salvage value at the end of its 5 -year life. Depreciation on the equipment has been recorded through December 31, 2027. (Credit account tities are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts. List oll debit entries before credit entries.)