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yce Company owns equipment that cost $65,000 when purchased on January 1 016. It has been depreciated using the straight-line method based on an estimated sal- vage value of $5,000 and an estimated useful life of 5 years. Instructions Prepare Pryce Company's journal entries to record independent situations (a) Sold for $31,000 on January 1, 2019 (b) Sold for $31,000 on May 1, 2019 (c) Sold for $11,000 on January 1, 2019 (d) Sold for $11,000 on October 1, 2019