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On January 1, 2019, for $32,000 FoodShopper Company purchased equipment for its processing plant.

FoodShopper Company later sold the equipment for $2,000 on December 31, 2020.

Accumulated Depreciation was $25,000 on December 31, 2020.

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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