Question: How would I record this?: A new computer system (Office Equipment) ordered on December 10th was delivered today. As it is no longer needed, or

How would I record this?:

A new computer system (Office Equipment) ordered on December 10th was delivered today. As it is no longer needed, or working properly, we are scraping our old system. Cost $18,296.14, Accumulated Depreciation through November 30 is $14,968.21. It is not necessary to record depreciation for December. No cash was received. Record this transaction in the General Journal. Record a debit to Loss on Plant Assets. The entry has two debits and one credit.

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