Record the depreciation expense for $2020$ and $2021,$ prepare the journal entry to update the depreciation and record the sale of the equipment on June $21,2022.($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 omounts.$)$

Date

Account Titles and Explanation

Debit

Credit

$$

$$

$$

$$

$$

$$

$$