Exercise 10-10 Pryce Company owns equipment that cost $66,800 when purchased on January 1, 2017. It has been deprecated using the straight-line method based on estimated salvage value of $4,000 and an estimated useful life of 5 years. Prepare Pryce Company's journal entries to record the sale of the equipment in these four independent situations. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to decimal places, ..125. Il no entry is required, select "No Entry" for the account thes and enter for the amounts.) (a) (b) (c) (d) Sold for $32,680 on January 1, 2020 Sold for $32,680 on May 1, 2020. Sold for $10,200 on January 1, 2020 Sold for $10,200 on October 1, 2020. No. Account Titles and Explanation Debit Credit (a) (To record depreciation) (To record sale of equipment) (To record sale of equipment) (c) (To record depreciation) (To record sale of equipment) Click if you would like to Show Work for this question: Open Show Work