At December $31,2025,$ Swifty Corporation reported the following plant assets.

Land

During $2026,$ the following selected cash transactions occurred.

Apr. $1$ Purchased land for $$3,192,200.$

May $1$ Sold equipment that cost $$870,600$ when purchased on January $1,2019.$ The equipment was sold for $$246,670.$

June $1$ Sold land for $$2,321,600.$ The land cost $$1,451,000.$

July $1$ Purchased equipment for $$1,596,100.$

Blossom Company sells office equipment on July $31,2025,$ for $$23,730$ cash. The office equipment originally cost $$79,700$ and as of January $1,2025,$ had accumulated depreciation of $$36,130.$ Depreciation for the first $7$ months of $2025$ is $$4,970.$

Prepare the journal entries to $($a$)$ update depreciation to July $31,2025,$ and $($b$)$ record the sale of the equipment. $($List all debit entries before credit entries. 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.$)$

No$.$

Date

Account Titles and Explanation

Debit

$($a$)$

$($b$)$