A microcomputer was purchased on January 1, 2015 at a cost of $11,000. It is expected to have a useful life of 5 years and a residual value of $1000. The microcomputer is depreciated using the straight line method. Assume the microcomputer is disposed of, after year end depreciation has been recorded, on January 1, 2018.

Give the general journal entry to record the sale of the microcomputer under the following unrelated circumstances:

a. The microcomputer is sold for $1,000.

b. The microcomputer is sold for $7,300.

c. The microcomputer is abandoned