Arma Ltd. sells equipment on September 30, 2025, for £20,000 cash. The equipment originally cost £72,000 and as of January 1, 2025, had accumulated depreciation of £42,000. Depreciation for the first 9 months of 2025 is £4,800. Prepare the journal entries to

(a) update depreciation to September 30, 2025, and

(b) record the sale of the equipment.