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Destroyer Corp. purchased equipment on January 1, Year 1 for $80,000. It predicted that the equipment would last for 5 years and would have a salvage value of $5,000. At the end of Year 4, Destroyer Corp. sold the equipment for $23,000. Assuming the depreciation expense for Year 4 has already been recorded, prepare the journal entry for Destroyer's sale of the equipment. DR DR CR CR