A piece of equipment that cost $32,400 and on which $18,000 of accumulated depreciation had been recorded was disposed of on January 2, the first day of business of the current year. Write up the relevant accounts to record the disposal under each of the following assumptions: (a) It was discarded as having no value. (b) It was sold for $6,000 cash. (c) It was sold for $18,000 cash. (d) It was traded in on dissimilar equipment having a list price of $48,000. A $16,200 trade-in allowed, and the balance was paid in cash. Gains and loses are to be recognized (e) It was traded in on dissimilar equipment having a list price of $48,000. A $7,500 traded-in was allowed, and the balance was paid in cash. Gains and losses are not to be recognized