Wildhorse Corporation donates equipment and a truck to the community Home Assistance Centre. The equipment had a cost of $119,000, accumulated depreciation to the contribution date of $45,000, and a fair value of $61,000. The truck had a cost of $41,000, accumulated depreciation to the contribution date of $37,000, and a fair value of $33,000. Prepare the journal entry Wildhorse Corporation would make for the donation. (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 0 for the amounts. List all debit entries before credit entries.)