arcia Company owns equipment that cost $81,200, with accumulated depreciation of $43,000. ecord the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (1) $50,300 cash, $38,200 cash, and (3) $33,100 cash. Journal entry worksheet Record the sale of equipment assuming Garcia sells the equipment for $50,300 cash. Note: Enter debits before credits. Garcia Company owns equipment that cost $81,200, with accumulated depreciation of $43,000. Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (1) $50,300 cash, (2) $38,200 cash, and (3) $33,100 cash. Journal entry worksheet Note: Enter debits before credits. Garcia Company owns equipment that cost $81,200, with accumulated depreciation of $43,000. Record the sale of the equipment under the following three separate cases assuming Garcia sells the equipment for (1) $50,300 cash, (2) $38,200 cash, and (3) $33,100 cash. Journal entry worksheet Record the sale of equipment assuming Garcia sells the equipment for $33,100 cash. Note: Enter debits before credits