Computer equipment (office equipment) purchased 6 years ago for $170,000, with an estimated life of 8 years and a residual value of $12,000, is now sold. (Appropriate entries for depreciation had been made for the first 6 years of use.)

a. Journalize the depreciation for the one-half year prior to the sale, using the straight-line method.

b. Journalize the sale of the equipment, assuming it is sold for $65,000 cash.

c. Journalize the sale of the equipment, assuming it is sold for $28,000 cash.