On September 30,2028 , the compary sold old equipenent for 544,600 . The equipenent was purchased on danuary 1,2022 tor 593,000 ard was estimated to have a $15 , 900 salvage value at the end of its 5 -year life. Depreciation on the equipment has been recorded through December 31,2027 . Credit account fities are outomotically indented when the amount is entered Do net indent manually. If ne entry ls required select "Wo Entry" for the account titles ond enter 0 for the amounts L tist all debit entries before oredit entries. On June 30,2028 , the company sold old equipment for $23 , 850 . The equipment originally cost $35 , 800 and had accumulated depreciation to the date of disposal of $14 , 900 . (Credit account titles are automaticallyindented when the amount is enterod. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List ail debit enitries before credit entries.)