The Sheridan Corporation is disposing of a piece of equipment on May 1, 2025. The equipment had an original cost of $366,000 when purchased on January 1, 2021. Accumulated depreciation as of 12/31/2024 was $146,400 nssuming straght-line depreciation over a useful life of 10 years with no salvage value. Sheridan received $228.500 on the sale of the equipment. What is the journal entry to record the sale? (Credit account titles are outomatically indented when 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. Round answers to 0 decimal ploces, es 5,125)