Presented below is information related to Whispering Manufacturing Corporation. Prepare the entry to record the sale of asset D for cash of $5,400. It was used for 6 years, and depreciation was entered under the composite method. (If no entry is required, select "No entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Use Plant Assets related account. List all debit entries before credit entries.)