The Nash Corporation is disposing of a piece of equipment on May 1, 2025. The equipment had an original cost of $336,000 when purchased on January 1, 2021. Accumulated depreciation as of 12/31/2024 was $134,400 assuming straight-line depreciation over a useful life of 10 years with no salvage value. Nash received $211,400 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 O for the amounts. List all debit entries before credit entries. Round answers to O decimal places, e.g. 5,125.) Date Account Titles and Explanation May 1, 2025 Cash Accumulated Depreciation-Equipment Equipment Gain on Disposal of Equipment Debit 211400 Credit 336000