The SOS company bought equipment for $400,000 at the beginning of an accounting year (01/02/2010). The equipment is depreciated to a residual value of $100,000 using straight-line depreciation. The depreciation life of the equipment is 5 years. The equipment is sold in 3 years and 6 months for $40,000. The accounting period is one year. Enter answers to the nearest whole number -- no decimal places or "\$" signs. Complete journal entries to record sale on 04/31/2012. Enter "NR" if loss is zero or "NR" if gain is zero