The three accounts shown below appear in the general ledger of Lauber Corp. during 2014.

Equipment
Date				Debit		Credit		Balance
Jan. 1		Balance						160,000
July 31		Purchase of equipment		70,000				230,000
Sept. 2		Cost of equipment constructed		53,000				283,000
Nov. 10		Cost of equipment sold				49,000		234,000
Accumulated Depreciation