Sage Hill Enterprises sold equipment on January 1,2020 for $11,500. The equipment had cost $45,500. The balance in Accumulated Depreciation at January 1 is $38,000. What entry would Sage Hill make to record the sale of the equipment? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)