are are selected lected 2019 transactions of Better Plumbing Corporation. Retired a piece of equipment that was purchased on January 1, 2012 The equipment cost $75,000 and had a useful life of 8 years with a salvage value of $3,000. June 30 Sold equipment for $20,000 cash that was purchased on January 1, 2015. The equipment cost $78,000 and had a useful life of 5 years with no salvage value. Dec. 31 Sold equipment for $12,500 cash. The equipment cost $43,000 when it was purchased on January 1, 2015, and was depreciated based on a 5- year useful life with a $3,000 salvage value. Required Journalize the entry necessary for each of the above dates. Note: all depreciation adjusting entries have been made through each of the dates noted above