Dorsier Company showed the following adjusted account balances on September 30, 2014:
Equipment ............................................................................................................ $56,000
Accumulated depreciation, equipment .................................................................. 39,000
Machinery ............................................................................................................. 109,000
Accumulated depreciation, machinery .................................................................. 96,000
Delivery truck........................................................................................................ 48,000
Accumulated depreciation, delivery truck.............................................................. 33,000
Furniture ............................................................................................................... 26,000
Accumulated depreciation, furniture ..................................................................... 21,000
Prepare the entries to record the following on October 1, 2014:
a. Equipment was sold for cash of $17,000.
b. Machinery was sold for cash of $27,000.
c. Delivery truck was sold for cash of $11,000.
d. Furniture was given to a charity.