Answer:
Date    General Journal                         Debit       Credit
             Cash                                         $15,400
             Accumulated Depreciation    $39,600
                     Equipment - Delivery truck              $55,000
            (Assuming the truck was sold for $15,400 cash)
             Cash                                         $16,500
             Accumulated Depreciation     $39,600	
                      Gain on sale                                      $1,100
                      Equipment - Delivery truck              $55,000
             (Assuming the truck was sold for $16,500 cash)
             Cash                                          $12,700
             Accumulated Depreciation      $39,600
             Loss on sale                              $2,700
                       Equipment - Delivery truck               $55,000
              (Assuming the truck was sold for $12,700 cash)