Sunland Company purchased equipment in 2020 for $104.000 and estimated an $8.000 salvage value at the end of the equipment's 10-year used life. At December 31, 2021. there was $67.200 in the Accumulated Depreciation account for this equipment using the straight-ne method et depreciation On March 31, 2022. the equipment was sold for $21.000 Prepare the appropriate journal entries to remove the equipment from the books of Sunland Company on March 31, 2022. 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