On September $30,2028,$ the company sold old equipment for $$41,100.$ The equipment was purchased on January $1,2026$ for

$$85,800$ and was estimated to have a $$12,300$ salvage value at the end of its $5-$year life. Depreciation on the equipment has been

recorded through December $31,2027.($Credit account titles are automatically indented when the 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.$)$

Date

Account Titles and Explanation

Debit

Credit

September $30,2028$

$($To record depreciation expense for the first $9$ months

of $2028)$

September $30,2028$