Year 1 depreciation expense S Year 3 depreciation expense $ C. Assuming that the equipment was sold on January 3 of Year 4 for $339,855, journalize the entry to record the sale. Refer to the Chart of Accounts for exact wording of account titles D. Assuming that the equipment had been sold on January 3 of Year 4 for $368,885 instead of $339,855, journalize the entry