On June 30, 2022, the company sold old equipment for $36 , 000 . The equipment originally cost $54 , 000 and had accumulated depreciation to the date of disposal of $22 , 500 . (Credit account titles are outomatically indented wheri the amount is entered. Do not indent manually. If no entry is required, select" "No Entry" for the occount ittes and enter Ofor the amounts)