12 Garcia Co. owns equipment that cost $82,000, with accumulated depreciation of $43,400. Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (1) $50,900 cash, (2) $38,600 cash, and (3) $33,500 cash. points (8 01:24:02 View transaction list Journal entry worksheet Record the sale of equipment assuming Garcia sells the equipment for $50,900 cash. Note: Enter debits before credits. Transaction Debit Credit General Journal Cash Accumulated depreciation Gain on sale of equipment Equipment Record entry Clear entry View general journal Journal entry worksheet Record the sale of equipment assuming Garcia sells the equipment for $38,600 cash. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet Record the sale of equipment assuming Garcia sells the equipment for $33,500 cash. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal