Assume that equipment with a balance in the equipment account of $7,200 is discarded. The balance in the Accumulated Depreciation account is $4,900. Cash is received for the equipment totaling $2,600. Please give the journal entry to record the write-off of equipment discarded.

To record the write-off of equipment discarded, you need to consider the following information:

1. The balance in the Equipment account is $7,200.
2. The balance in the Accumulated Depreciation account is $4,900.
3. Cash is received for the equipment totaling $2,600.

To calculate the amount of the write-off, deduct the accumulated depreciation from the equipment's balance:

Equipment balance - Accumulated Depreciation = Write-off amount
$7,200 - $4,900 = $2,300

Now, let's proceed to record the journal entry for the write-off of the equipment discarded:

Debit: Accumulated Depreciation - Equipment
Credit: Equipment Write-off
Credit: Cash

The specific amounts will be as follows:

Debit: Accumulated Depreciation - Equipment ($4,900)
Credit: Equipment Write-off ($2,300)
Credit: Cash ($2,600)

The entry will be recorded as follows:

Debit Accumulated Depreciation - Equipment $4,900
Credit Equipment Write-off $2,300
Credit Cash $2,600

Please note that the specific account titles may differ depending on your company's chart of accounts or accounting system.