16. Warner, Inc. has a piece of equipment that originally cost them $325,000 and thus far the company has recorded $150,000 in accumulated depreciation on the equipment. Make the journal entry to record the disposal of the equipment in each of the following different scenarios: a. Warner sold the equipment for $200,000. b. Instead, assume Warner sold the equipment for $145,000 c. Instead, assume Warner could not sell the equipment, so instead they took it to the junk yard and threw it away.