pts Light Company purchased equipment in 2015 for $88.500 and estimated a $6,000 salvage value at the end of the equipment's 10-year useful life. At December 31, 2020, there was $49,500 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation On April 30, 2021. the equipment was sold for $28,000. Prepare the appropriate journal entries to remove the equipment from the books of Light Company on April 30, 2021