River Rock Creamery sold ice cream equipment for $13,200. River Rock originally purchased the equipment for $83,000, and depreciation through the date of sale totaled $67,500. Record the gain or loss on the sale of the equipment. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the sale of the equipment. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit