On July 1, 2016, Alpha Company purchased for $80,000, equipment having a service life of eight years and an estimated residual value of $8,000.

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On July 1, 2016, Alpha Company purchased for $80,000, equipment having a service life of eight years and an estimated residual value of $8,000. 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 prepare all General Journal entries (without explanation) required to record the sale event for December 31, 2019

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