Disposal Ellis Industries sells a building that has an original cost of $200,000 and an accumulated depreciation balance of $100,000. Required: Prepare the journal entry to record the sale assuming the sales price was (a) $100,000, (b) $95,000, and (c) $108,000. Each should have the Proceeds from sale, cost of building, accumulated depreciation, net book at time of sale and loss/gain on sale.