What is the adjusting entry for:

The account names should include: Cash, Accu dep, Computer equipment, GST collected and Loss/Profit on sale

On 31st January, after the depreciation charge was made, the company sold some surplus to requirement Computer Equipment that had a written down value of $8,600 at the time of sale, for $8,800 (GST inclusive) cash. The computer equipment had originally cost the company $17,000