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Let It Fly Disc Golf Club purchased equipment on January 1, 2018, for $32,400.

Suppose Let It Fly Disc Golf Club sold the equipment for $22,088 on December 31, 2020.

Accumulated Depreciation as of December 31, 2020, was $21,088.

Journalize the sale of the equipment, assuming straight-line depreciation was used.

Statement
Market value of assets received
Less: Book value of asset disposed of
Cost
Less: Accumulated Depreciation
Gain or (Loss)

Journal
DateDescriptionDebitCredit
December 31
December 31
December 31
December 31


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