The Swifty Corporation is disposing of a piece of equipment on May $1,2025.$ The equipment had an original cost of $$342,000$ when purchased on January $1,2021.$ Accumulated depreciation as of $\frac{12}{31}\frac{?}{2024}$ was $$136,800$ assuming straight$-$line depreciation over a useful life of $10$ years with no salvage value. Swifty received $$216,900$ 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 $0$ decimal places, e$.$g$.5,125.)$