5 Garcia Co. owns equipment that cost $77,600, with accumulated depreciation of $41,200. Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (1) $47,600 cash, (2) $36,400 cash, and (3) $31,300 cash. 00:56:23 View transaction list Journal entry worksheet < A B C Record the sale of equipment assuming Garcia sells the equipment for $47,600 cash. Note: Enter debits before credits Transaction 1 General Journal Debit Credit