Computer equipment (office equipment) purchased 6 1/2 years ago for $170,000, with an estimated life of 8 years and a residual value of $10,000, is now sold for $60,000 cash. (Appropriate entries for depreciation had been made for the first six years of use.) Journalize the following entries:

(a) Record the depreciation for the one-half year prior to the sale, using the straight-line method. (b) Record the sale of the equipment. (c) Assuming that the equipment had been sold for $30,000 cash, prepare the entry for (b) above to record the sale.