 to it. Equipment is going to be a credit for how much we bought it for which was 51,000 so that's going off the books we're now selling it and then we have to get rid of the accumulated depreciation related to the equipment so remember the equipment was on there at cost at 51 and then we had depreciated it over time so that's how much it went down over time that related depreciation which is a contra asset account has a credit balance we need to make it go down so we're going to debit accumulated depreciation and again in real life we would see this journal entry because it would be in our records and it would be 22850 and then we're going to have a difference in this case the debits are now adding up to the 489 and the credits are winning therefore we're going to need another debit what will that debit be if we highlight all of these it's going to be the 2001 i'm going to use our plug formula to do that the plug formula being negative sum