The Marigold Corporation is disposing of a piece of equipment on May 1, 2025. The equipment had an original cost of $348,000 when purchased on January 1, 2021. Accumulated depreciation as of 12/31/2024 was $139,200 assuming straight-line depreciation over a useful life of 10 years with no salvage value. Marigold received $220,400 on the sale of the equipment. What is the journal entry to record the sale? (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5,125.)