E9.10 (LO 3), AP Pryce Company owns equipment that cost $65,000 when purchased on January 1, 2019. It has been depreciated using the straight-line method based on an estimated salvage value of $5,000 and an estimated useful life of 5 years. Instructions Prepare Pryce Company's journal entries to record the sale of the equipment in these four independent situations. a. Sold for $31,000 on January 1, 2022. b. Sold for $31,000 on May 1, 2022. c. Sold for $11,000 on January 1, 2022. d. Sold for $11,000 on October 1, 2022. Journalize entries for natural resources depletion.