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On July 1, 2016, Alpha Company purchased for $76,000,

On July 1, 2016, Alpha Company purchased for $76,000, equipment having
a service life of eight years and an estimated residual value of $4,000. Alpha has recorded depreciation of the equipment using the double-declining balance method. On December 31, 2019, before making any annual adjusting entries, the equipment was sold for $20,000. Use this information to for a General Journal entries (without explanation) required to record the sale event for December 31, 2019

 
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