Faster company purchased equipment in 2020 for $104000 and estimated an $8000 salvage value at the end of the equipment's 10-year useful life. At December 31, 2026, there was $67200 in the Accumulated depreciation account for this equipment using the straight-line method of depreciation. On March 31,2027, the equipment was sold for $21000.

indicate the accounts increased/ decreased to remove the equipment from the records of Faster Company on March 21,2027.

(to record depreciation expense for the first 3 months of 2020)
(to record sale of equipment)