Sunland Compary purchased equipment in 2026 for $106,000 and estimated an $8,200 salvage value at the end of the equipment's 10-year useful life, At December 31,2027 , there was $19,560 in the Accumulated Depreciation account for this equipment using the straight-line method of depreciation. On March 31,2028, the equipment was sold for $21,360. Prepare the appropriate journal entries to remove the equipment from the books of Sunland Company on March 31, 2028. (Credit account tities are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List all debit entries before credit entries.)