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On January 1,2019 , Guard Security Service purchased an alarm monitoring * 5 points system for $50,000. The system is expected to be used for 5 years, after which it can be sold for $5,000. Assume that Guard Security Service uses straight-line amortization. If Guard Security Service sells the equipment for $10,000 at the end of the five years, the journal entry to record the sale will include a $45,000 debit to Accumulated Amortization $10,000 credit to Cash $10,000 credit to Gain on the Sale of Equipment $5,000 credit to Equipment