Splish Company sold equipment for $$13,200.$ The equipment originally cost $$28,960$ in $2025$ and $$7,650$ was spent on a major overhaul in $2028($charged to the Equipment account$).$ Accumulated Depreciation on the equipment to the date of disposal was $$23,410.$

Prepare the appropriate journal entry to record the disposition of the equipment. $($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 amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit